CITY OF KIRKSVILLE - mygfoa.netmygfoa.net/budgetapp/2013/KirksvilleMO.pdf · This document contains the City of Kirksville financial plan for governmental operations for the ... Capital

ANNUAL BUDGET CITY OF KIRKSVILLE

MISSOURI

January 1, 2013 to December 31, 2013

CITY OF KIRKSVILLE 2013

HOW TO USE THIS DOCUMENT This document contains the City of Kirksville financial plan for governmental operations for the

fiscal year January 1, 2013 through December 31, 2013. It is designed to provide information

about the City, both financial and operational, in a format that is concise and readable. The City

government's goals and objectives are outlined along with an estimate of resources available

showing revenues, fund balances and appropriations which have been approved by the City

Council for specific purposes.

Immediately following is the Table of Contents which provides the user a reference to the topics

contained in this document and the corresponding page number(s). The body of the budget

document is divided by tabs as highlighted below:

General Information. This section includes the ordinance adopting the 2013

budget; listing of principal elected and appointed officials; the Distinguished

Budget Presentation Award; the budget message from the City Manager;

community and government profile; performance measurement project; financial

highlights; capital projects; debt obligations; and leasing arrangements.

The City maintains 28 separate Funds categorized into the following 6 sections. Each contains

in-depth program descriptions, major objectives for the budget year and detailed financial and

operational information by Fund.

General Fund

Special Revenue Funds

Capital Project Funds

Internal Service Funds

Enterprise Funds

Fiduciary and Agency Funds

Capital Projects - This section consists of information on the capital

appropriated for 2013 and is presented in both a summary and detailed format. Appendices - This is made of four sections, inclusive of, budget and financial

policies; personnel information by position, by department and the City pay plan; a listing of City-related committee member appointments; and a glossary of budget-related terms and acronym listing.


3

TABLE OF CONTENTS

General Information

Budget Ordinance ........................................................................................................................7

Principal Officials ........................................................................................................................8

Distinguished Budget Presentation Award ..................................................................................9

Budget Message ...........................................................................................................................10-25

Community and Government Profile.......................................................................................26 Kirksville Profile ..........................................................................................................................27-32

City Organizational Chart ............................................................................................................33

Demographics ..............................................................................................................................34

Property Tax Rates-All Direct and Overlapping Taxing Entities ................................................35

Performance Measurements .........................................................................................................36-37

Financial Highlights ...................................................................................................................38

Budgetary Fund Structure ............................................................................................................39-40

Combined Summary of Revenues, Expenditures and Fund Balances .........................................41

Major Revenue Sources ...............................................................................................................42-54

General Fund Revenues (Graph) .................................................................................................55

General Fund Expenditures by Division (Graph) ........................................................................56-57

Government-Wide Expenditures by Function (Graph)................................................................58-59

Government-Wide Expenditures by Category (Graph) ...............................................................60-61

Financial Summaries .................................................................................................................62

Changes in Fund Balance/Fund Equity ........................................................................................63

Financial Summary of Sources and Uses (by Fund Type) ..........................................................64-68

Financial Summaries (by Fund) ...................................................................................................69-88

Capital Projects ..........................................................................................................................89

Capital Projects ............................................................................................................................90-101

Capital Spending (Graph) ............................................................................................................102-103

Capital Improvement Sales Tax Funding ....................................................................................104

Street Improvement Program .......................................................................................................105

Debt Obligations.........................................................................................................................106 Outstanding Debt Obligations ......................................................................................................107-108

Outstanding Debt Obligations by Year ........................................................................................109

Revenue Bonds/Sewerage System ...............................................................................................110-111

Revenue Bonds/Waterworks System ...........................................................................................112-113

Revenue Bonds/Stormwater System ............................................................................................114-115

Leases ..........................................................................................................................................116

Lease Payment Schedule/All Funds.............................................................................................117

Lease Payment Schedule/General Fund, Airport Fund, Hwy 63 CID, and Utility Fund ............118-121


4

General Fund General Fund Description ............................................................................................................122

General Fund Revenues and Expenditures Summary ..................................................................123-125

Council .........................................................................................................................................126-127

Administration .............................................................................................................................128-129

Human Resources ........................................................................................................................130-131

Economic Development ...............................................................................................................132-133

Finance .........................................................................................................................................134-136

Information Systems ....................................................................................................................137

Municipal Court ...........................................................................................................................138-139

Public Buildings ...........................................................................................................................140-141

Police Department Overview .......................................................................................................142-143

Police Administration ..................................................................................................................144

Police Patrol .................................................................................................................................145

Police Investigations and Animal Control ...................................................................................146

Fire Department Overview ..........................................................................................................147-148

Fire Administration ......................................................................................................................149

Fire Protection ..............................................................................................................................150

Fire Emergency Preparedness ......................................................................................................151

Public Works Department Overview ...........................................................................................152-153

Public Works Administration ......................................................................................................154

Street and Park Maintenance .......................................................................................................155

Code Enforcement .......................................................................................................................156-158

Engineering ..................................................................................................................................159-160

Recreation Administration ...........................................................................................................161-162

Aquatic Center Fund ....................................................................................................................163-164

Special Revenue Funds Special Revenue Funds Description ............................................................................................165

Special Intergovernmental Revenue Funds .................................................................................166-169

Southeast Tax Increment Financing District Fund ......................................................................170

Downtown Tax Increment Financing District Fund ....................................................................171-172

South Highway 63 Corridor Improvement Plan Fund .................................................................173-174

E911 Central Dispatch Fund ........................................................................................................175-176

Public Transit Fund ......................................................................................................................177

GIS Consortium Fund ..................................................................................................................178

Community Partnership Fund ......................................................................................................179

Airport Fund.................................................................................................................................180-183

North Park Fund ...........................................................................................................................184-185

Capital Project Funds Capital Project Funds Description ...............................................................................................186

Capital Improvements Sales Tax Fund ........................................................................................187-188

Transportation Sales Tax Fund ....................................................................................................189-190

Industrial Park Fund .....................................................................................................................191

Highway 63 Alternate Route .......................................................................................................192


5

Internal Service Funds Internal Service Funds Description ..............................................................................................193

Central Garage Fund ....................................................................................................................194-195

Insurance Fund .............................................................................................................................196-197

Enterprise Funds Enterprise Funds Description .......................................................................................................198

Utility Fund Overview .................................................................................................................199-202

Utility Revenues...........................................................................................................................203

Utility Administration ..................................................................................................................204

Water Treatment ..........................................................................................................................205

Water Distribution .......................................................................................................................206

Stormwater Drainage ...................................................................................................................207

Water Capital ...............................................................................................................................207

Wastewater Collection .................................................................................................................208

Wastewater Treatment .................................................................................................................209

Wastewater Capital ......................................................................................................................210

Capital Replacement Reserve ......................................................................................................210

Utility Operation, Maintenance and Replacement Fund..............................................................211

Fiduciary and Agency Funds Fiduciary and Agency Funds Description....................................................................................212

Fiduciary and Agency Funds Overview ......................................................................................213-214

Veterans Memorial Fund .............................................................................................................215

Tri-Centennial Trust Fund ...........................................................................................................215

Investment in Kirksville Charitable Fund ....................................................................................215

Forrest Llewellyn Park Cemetery Trust Fund .............................................................................215

Nancy Reed Fugate Trust Fund ...................................................................................................216

Revolving Loan Fund ..................................................................................................................216

Highway 63 Sales Tax Fund ........................................................................................................216

Appendices Appendix I: Budget and Financial Polices..............................................................................217

Budget Management Policies and Practices ................................................................................218-226

Budget Calendar...........................................................................................................................227

Revenue Management Policy ......................................................................................................228

Investment Policy.........................................................................................................................229-232

Cash Management Policy ............................................................................................................233-235

Debt Management Policy .............................................................................................................236-239

Appendix II-Personnel Information .........................................................................................240

Approved Full-Time Positions by Department ............................................................................241-245

Position Classification and Pay Plan............................................................................................246-247

Appendix III-Citizens Boards/Committees .............................................................................248

Citizen Boards/Committees .........................................................................................................249-251

Non-City Appointed Boards/Committees ....................................................................................252


6

Appendix IV-Glossary ...............................................................................................................253

Glossary/Acronyms......................................................................................................................254-266

END OF TABLE OF CONTENTS


7


8

City of Kirksville Principal Officials

MAYOR AND COUNCIL

Richard Detweiler, Mayor 04/13

Tony Fajkus, Mayor Pro Tem 04/13

Roger A Edge, Sr., 04/14

Jerry Mills, 04/14

Robert Russell, 04/15

City Manager - Mari E. Macomber

City Attorney - Howard Hickman

DEPARTMENTS Administration

Vickie Brumbaugh, City Clerk

Patricia Meredith, Human Resource Director

Melanie Smith, Assistant City Manager

Airport

David Hall, Airport Director

Code Enforcement

Brad Selby, Codes and Planning Director

Community Development/Recreation

Melanie Smith, Assistant City Manager

Engineering/Public Works

John Buckwalter, PE, Public Works Director

Edward Ieans, PE, City Engineer

Finance

Katie Myers, Finance Director

Fire

Randy Behrens, Fire Chief

Police

James Hughes, Police Chief


9

DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a

Distinguished Budget Presentation Award to the City of Kirksville, Missouri for its annual budget for the

fiscal year beginning January 1, 2012. In order to receive this award, a governmental unit must publish a

budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

This award is valid for a period of one year only. We believe our current budget continues to conform to

program requirements, and we are submitting it to GFOA to determine its eligibility for another award.


10

December 17, 2012

To the Honorable Mayor, Members of the City Council

and the Citizens of the City of Kirksville:

Like other cities, Kirksville is not immune to the less than positive economic conditions

experienced nationwide however, our city began to see this economic downtown in 2003 and

began implementing cost savings and efficiency measures which has prepared us for this

economic downturn. During fiscal year 2011, multi-year enhancements to the community were

initiated and even in the time of flat revenues, the City was still able to progress, address citizen

concerns and fund core service delivery needs. The adopted budget for 2013, as submitted

herewith, will continue in this mode of sustainability. This budget was formally adopted by the

City Council on December 17, 2012 and establishes a fiscal plan for the City for the period

beginning January 1, 2013 and ending December 31, 2013.

The financial planning process for 2013 began in August and culminated with the formal

adoption of the budget. The result of this financial planning is encompassed in this document.

Financial planning is essential for sound fiscal management and stewardship of resources. At the

forefront of any decision made is how to address the service needs of the citizens of Kirksville in

the most effective and efficient manner possible within the budget constraints imposed. This

budget serves that purpose through formation of public policy, guide of operations, control of

spending and as a written financial plan. It not only serves as a management planning tool, but

provides a written plan of financial accountability to the Kirksville citizenry. A legally adopted

budget is only required for the General Fund, but the City of Kirksville elects to adopt an annual

fixed budget encompassing all its Funds, which establishes an expenditure ceiling that

management may not exceed without Council approval.

This document serves as the City’s primary communication device, presenting not only the

budget, but also goals and objectives and a plan of capital spending for 2013. The annual budget

process began in August 2012 with a City Council planning retreat, where City-wide goals were

formulated that enabled service objectives to be prioritized by function or program, inclusive of

funding avenues and allocation of available monies. Budget development is neither a quick nor

an easy process due to the decisions that are encompassed in the final document; it is a

comprehensive team effort by every level of the municipal organization, including citizen input.

Determination of the annual budget is the most important single endeavor of the City Council

due to its futuristic planning and comprehensive nature, entailing the range of services offered

and prioritizing the allocation of government resources. Core and essential services always

receive the highest priority in committing funds, yet all budget decisions are challenging due to

the City’s limited resources.

The City Council’s financial policies are used as the primary guidelines in setting the budget and

serve as framework for capital planning, expenditure control and resource allocation. Updated

policies governing the budget management, purchasing, fund balance and credit card guidelines

were approved by the City Council in 2011 and encompassed changes in practices, processes and

reflected Council decisions. These policies can be found in Appendix I of this document on page


11

217. Budget Management Policies and Practices outline a comprehensive set of policies

affecting the budget process along with short and long-term criteria and ongoing directives. A

Fund Balance Policy was established to maintain compliance with governmental accounting

standards which necessitates the categorization of fund balances into non-spendable, restricted,

committed, assigned and unassigned. The Purchasing Policy was updated to reflect changes in

processes; budgeting requirements; compliance with City licensing; process for expenditures in

excess of approved purchase orders; update on encumbrance accounting; need for quotations and

documentation; usage of blanket and open purchase orders; vehicle maintenance parts purchases;

disposal of unusable surplus goods; and fixed asset capitalization guidance. Finally, a Credit

Card Policy was implemented to govern the usage of the City’s credit cards and accounts in

addition to maintaining a log of authorized users by department.

The budget is structurally balanced in total since the City plans to expend less than its total

available resources, which include balances carried over from the prior year, plus anticipated

revenues for 2013. Kirksville’s budget is in conformity with Missouri State Statute Section

67.010 which requires that total proposed expenditures not exceed estimated revenues, plus any

unencumbered balance or less any deficit estimated for the beginning of the budget year.

Each budget detail includes five columns: the highlighted 2013 adopted budget; prior year

presentations for both 2012 adopted and amended; and actual for years 2011 and 2010. Showing

multiple years of planned and actual resources and expenditures allows for multi-year

comparative analysis of the financial condition of the City.

Budgets are presented for individual Funds and by divisions where appropriate, which represent

programs or functions. Each budget is preceded by a narrative description, each function’s

objectives and how it relates to the Council goal, significant changes or highlights for the 2013

budget, performance measurements of accountability for each Council goal and full-time

personnel count.

The 2011 budget incorporated the first phase in our effort to migrate to and include performance

measures of effectiveness or efficiency into the budget. The 2013 budget is a refinement of those

performance measures. After completing the second year tracking and compiling performance

measures, City staff was better able to weed out impractical and useless performance measures.

The performance measures contained in the 2013 budget are more meaningful and thus more

valuable to the City Council and the citizens. In addition, performance measures regarding

employee evaluations have been incorporated throughout the budget and reflect an important

goal of the City Council, protection of city assets. Department managers were again charged with

the mission of evaluating, revising and developing measures that would be regarded as

invaluable tools for tracking performance and accountability. It would be meaningless to include

performance measurements that are not applicable to the operations or require extensive tracking

beyond staff’s ability to track. Those that have targets or benchmarks from comparable

municipalities provide a better measure of performance. Additional information about the

performance measurement project is discussed in the General Information section of this

document. The Council approved a performance measurement policy that is found within the

Budget Management Policies and Practices Policy.

City objectives or goals are classified into two categories: 1) long-term, which span multiple

years due to their complexity or are ongoing due to their nature or 2) short-term, which can be


12

accomplished within a year and are not recurring. Both are developed by the City Council, City

Manager and individual departments. These serve as initial budget directives, but additional

objectives may arise as priorities and be established at any time during the year. Citizens or

others have the opportunity for input into the setting of service directives during the budget

process or at any time during the year in response to study session topics or due to discussions at

Council or committee meetings. Both City and non-City committees that influence decisions

affecting the City and its future endeavors are located in Appendix III in this document on page

249.

The City has also integrated the needs, as identified from the Comprehensive Plan, from a

collaborative document derived from input from citizens and external organizations establishing

the direction, including goals, objectives, and pathways, for the City and community entities to

achieve within set timelines. This public document sets responsibility for planned actions. This

plan is to be updated in 2013 as to goal attainment, continued relevancy and future needs to be

addressed. Every City endeavor originates from external influences, such as Federal or State

compliance or mandates, committee meetings, citizen input, strategic program planning, etc.

The Kirksville-Adair Community Strategic Plan focuses on eight specific areas: economic

development; health and human services; schools and education; housing; transportation; utilities

and infrastructure; recreation and leisure services; central business district; community

betterment; tourism; and telecommunications. The community strategic planning process began

in 1993 and a Strategic Planning Commission was charged with the mission of developing a

grassroots plan that would address community-wide needs. In addition to the City, various

groups and organizations use this document as a collaborative planning guide, which establishes

a community focus and responsibility for the achievement of each goal/objective as assigned to

each participant. Status reports are provided to the community on a regular basis and the plan is

periodically updated.

The City Council has established four goals for the City to focus on in 2013; Economic

Development, Quality of Life; Fiscal Responsibility and Efficiency in Government; and Protect

City Owned Assets. The following is a list of the goals set by City Council and how to achieve

each one:

Within each program or function budget detail, Council goals are highlighted in bold and

italicized. Listed with each Council directive are the specific goals or objectives that progress

the relevant Council goal. Performance measures for each program or function are then tied to

that pertinent Council goal. To see an example of the performance measures by division, go to

page 126.

Terms and acronyms used throughout this document are defined in the Glossary in Appendix IV

on page 254.

CITY COUNCIL GOALS FOR FISCAL YEAR 2013

Through excellence in service, the City of Kirksville will provide ethical and responsible local

government. --City of Kirksville Mission Statement

The City’s mission statement projects the core values of the City and serves as the basis for all


13

decisions made by the City Council. As part of the budget-setting process, the City Council

reviews the progress towards accomplishing goals for the current year and sets goals for the

forthcoming budget year based on community-wide needs. The Council focuses on setting goals

that impact current decisions or address needs that span multiple years. Short-term objectives

often have a long-term indirect financial impact or affect long-term strategies.

The City Council realized that the goals set for 2012 continue to remain of utmost importance to

the citizenry and has directed a continued focus in these areas. For 2013, the City Council is

committed to the following four primary goals. The underlying core values encompassed in

these goals is the value of the citizenry, meeting the service needs of the citizenry,

communication, the quality of living in Kirksville, responsible use of government resources and

care for the assets of the City, both human and capital.

ECONOMIC DEVELOPMENT

QUALITY OF LIFE

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT

PROTECT CITY ASSETS

PROGRESS ON CITY COUNCIL GOALS

Progress was made in 2012 furthering the City Council goals identified as priorities. Four

categories of goals established by City leaders for the benefit of the citizenry were: 1) economic

development; 2) quality of life; 3) fiscal responsibility and efficiency in government; and 4)

protection of City assets. Within each category are the positive strides made to further each goal.

There are also initiatives that are considered of such utmost importance to the community that

they will be continued.


Work with the Kirksville Regional Economic Development Incorporated (K-

REDI) to market the community.

Work with K-REDI on recruitment efforts as prospects are identified.

Work with the Missouri Rural and Innovation Center Board encouraging

entrepreneurial ventures.

Work with the Tourism Office to develop a tourism program expanding the

number of visitors to Kirksville.

Work with the State of Missouri, TIF Commission, downtown partners, Kirksville

Downtown Improvement Committee, downtown businesses, property owners,

residents and the community on the DREAM initiative.

Focus on retail and service sector attraction and retention.

QUALITY OF LIFE

Identify infrastructure needs within existing areas of the City of Kirksville.

Implement and enforce beautification efforts to promote community pride.

Sponsor community-wide events.

Work with organizations on items of mutual interest.

Establish open communications


Long-range planning for asset management, cost/benefit analysis of new projects


14

and revenue forecasting.

Staff retention through focus on areas important to the employees.

Emphasis on importance of staff performance assessment.

Identify and build partnerships with community entities.

PROTECT CITY-OWNED ASSETS

Implement a strategy for asset inventory.

Efforts towards asset protection.

Instill a sense of community pride.

BUDGET HIGHLIGHTS

OVERVIEW

The 2013 budget was developed to encompass all anticipated activities that financially impact

the City. All Funds are budgeted even though the General Fund is the only one required by State

Statute. There are 27 Funds that are shown in this document: the General Fund, 13 Special

Revenue Funds, 4 Capital Project Funds, 2 Internal Service Funds, 1 Enterprise Fund

(combined), 6 Fiduciary Funds and 1 Agency Fund. Two Funds were closed in 2011, the

Forensic Laboratory Fund, and the Aquatic Center Fund. The Aquatic Center Fund was

incorporated into the General Fund in compliance with GASB 54. The Forensic Laboratory that

was first budgeted in 2009 has not seen any activity as of year-end 2011 and was closed.

The Airport Fund and North Park Funds were considered for incorporation into the General

Fund. However, the funding sources for the Airport are varied with the largest amounts coming

from state and federal grants, sales tax and fuel sales. The North Park Fund reflects a partnership

between the City and the Kirksville R-III School District and as a result of this partnership,

revenues and expenditures must remain in a stand-alone fund. Neither the Airport Fund nor the

North Park Fund generates sufficient revenues to cover all operations. In 2013, the City Council

will develop a policy and practice to fund both of these operations. This has been an ongoing

situation since it was switched from an Enterprise Fund to a Special Revenue Fund in 2004.

Some Funds are able to draw down on reserves or require a subsidy to support expenditures,

especially capital, when revenues alone are not adequate to fully cover. The Airport continues to

need a subsidy to support operations and acquire capital in order to sustain its position as an

alternative transportation venue for the area. It cannot be subsidized to the level to overcome its

negative financial position. The City Council will establish a policy in 2013 to begin addressing

the negative balance.

Government-wide revenues are comprised of $9.33 million in taxes and PILOT payments; $.37

million in licenses and permits; $2.93 million in grants and motor vehicle distributions from the

State; $10.22 million in water and sewer charges, recreational activity fees, central garage

charges and employer health insurance contributions; $.17 million in fines and costs; $.39

million in investment earnings; $.32 million in management fees from the water and sewer

operations; $6.17 million in bond issuances from the SRF program and capital lease proceeds;

$.61 million inclusive of reimbursements, refunds, contributions, rental revenues and employee

contributions for health insurance premiums.

Expenditures for 2013 are broken down by major function. Those funded and percentage of

budget are: water/sewer/solid waste/stormwater, 44%; emergency services of police, fire and


15

E911, 13%; public works and street maintenance, 12%; transportation services and Highway 63,

6%; internal service support, 7%; economic development, 8%; administrative support services,

8%; and recreation, 2%.

Below is a condensed summary of the 2013 budget shown by major category of revenue and by

program function. More detail is provided in the Financial Highlights section of this document

on page 38.

FY 2013 COMBINED SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES/EQUITY

General Special Capital Enterprise Non- Internal Totals

Revenue Improvement Expendable Service

Fiduciary/

Agency

Beginning Fund Balance/Equity $1,742,633 $189,304 $727,131 $7,444,578 $256,932 $599,874 $10,960,452

REVENUES

Taxes and Payments in Lieu of Taxes 5,813,833 424,733 3,091,410 - - - 9,329,976

Licenses and Permits 371,780 - - - - - 371,780

Intergovernmental 805,894 2,091,100 35,000 - - - 2,931,994

Charges for Services 152,000 1,460,056 - 6,604,808 - 2,006,752 10,223,616

Fines and Costs 168,566 - - - - - 168,566

Investment Earnings 16,750 8,773 5,425 346,949 3,603 6,250 387,750

Management Fees 318,998 - - - - - 318,998

Miscellaneous 118,197 140,157 131,472 216,785 4,528 - 611,139

TOTAL 7,766,018 4,124,819 3,263,307 7,168,542 8,131 2,013,002 24,343,818

EXPENDITURES

Administrative/Support 1,719,584 - 24,792 - 622 - 1,744,998

Economic Development 448,624 2,178,508 22,000 - 115,000 - 2,764,132

Emergency Services/E911 3,547,813 570,552 152,344 - - - 4,270,709

PublicWorks/Codes/Streets 3,203,645 - 1,705,729 - - - 4,909,374

Recreation 390,012 110,483 - - - - 500,495

Transportation - 2,010,872 - - - - 2,010,872

Utility - - - 14,754,173 - - 14,754,173

Internal Services - - - - - 2,304,247 2,304,247

TOTAL 9,309,679 4,870,415 1,904,865 14,754,173 115,622 2,304,247 33,259,000

REVENUES OVER/(UNDER) EXPENDITURES (1,543,661) (745,596) 1,358,442 (7,585,631) (107,491) (291,245) (8,915,182)

NET OPERATING TRANSFERS 1,186,792 (26,884) (609,735) 5,559,749 59,746 - 6,169,668

REVENUES/OTHER SOURCES AND

OVER/(UNDER) EXPENDITURES (356,869) (772,480) 748,707 (2,025,882) (47,745) (291,245) (2,745,514)

Ending Fund Balance/Equity $1,385,764 ($583,176) $1,475,838 $5,418,696 $209,187 $308,629 $8,214,938


16

REVENUES

Total revenues for 2013 are budgeted to increase 9.4% from amended 2012. The following

discussion is focused on the primary reasons behind this change.

General Fund - Due to the lack of growth in sales and personal tax, total taxes are anticipated to

only increase slightly for 2013. Grant funding is anticipated to increase in 2013. A new PILOT

for the Utility Fund is the largest contributor for this increase.

Special Revenue Funds - The growth in revenue is primarily due to additional financing from

federal and state grant funding sources for the Walking and Cycling Trail Grant Fund, the

Downtown TIF Fund, and the Airport Fund.

Capital Project Funds - Sales tax collections reflect a modest increase of .5% of the 21.9% for

2013. This majority of the increase in revenues is due to the new Highway 63 Alternate Route

Fund being established in the fall of 2012. Detailed information about this fund can be found on

page 192 of this document.

Internal Service Funds - The Internal Service includes a decrease of almost $50,000 which is a

result of stop-loss reimbursement payments in 2012 that are not expected in 2013.

Enterprise Funds - Water consumption for 2012 was higher than normal due to drought

conditions. Therefore, user fees were projected to decrease for 2013. However, all of the meters

in the City are scheduled to be replaced in 2013 by Schneider Electric which is expected to offset

the projected decrease, resulting in a flat revenue level.

Fiduciary and Agency Funds - There is a decrease anticipated in investment monies and the ½-

cent economic development sales tax ending for the Highway 63 Sales Tax Fund. Detailed

information about this fund can be found on page 215 of this document.

The budget also includes the collection of tax monies for the benefit of the Convention and

Tourism Board in the amount of $150,000 or .6% of total budget, which is earmarked for this

entity only and not available for expenditure by the City.

Budgeted Revenue By Fund Type

Adopted Adopted Amended Increase/ %

2013 2012 2012 (Decrease) Change

General Fund 7,766,018 7,430,384 7,425,962 340,055 4.6%

Special Revenue Funds 4,124,819 2,857,780 2,196,183 1,928,636 87.8%

Capital Improvement Funds 3,263,307 2,073,715 2,677,013 586,294 21.9%

Internal Service Funds 2,013,002 2,086,856 2,062,224 (49,222) (2.4)%

Enterprise Funds 7,168,542 9,112,465 7,171,830 (3,288) (.0)%

Fiduciary and Agency Funds 8,131 1,237,280 721,948 (713,817) (98.9)%

Total 24,343,818 24,798,480 22,255,160 2,088,658 9.4%


17

EXPENDITURES

The City Council adopted a budget of $33,259,000, which is an increase of 65% after

amendments made at year-end to the 2012 budget. 82% of the increase is due to capital

expenditures which will be discussed in the next section. Service delivery needs have not

changed and are continuing to be met even with the City being challenged by lack of growth in

revenues while operating costs continue to rise. For 2013, the City will continue to sustain

current levels of operations but evaluate needs before making commitments that would further

stretch the insufficient revenues currently experienced. The City has little control over the

financial consequences from meeting federal and state mandates, increasing costs of operations,

insecure economy, natural disasters that affect the community and increasing employee health

costs. Working within financial constraints, the City still expects to maintain or exceed its

provision of core and essential services, partnering in new projects and citizen expectations. The

City constantly searches for additional funding sources to ensure continuation of services and for

capital improvements. The City’s overall financial health has not improved over the past few

years but has been maintained. Economic distress is widespread but Kirksville has been

fortunate to not have felt the harsher effects that have befallen other areas of the nation due to its

remote location and capability to serve as a trade, employment and educational center of the

state’s northeast region.

Spending controls remain in place to minimize the consequences of increasing costs of services.

Internal and external influences on the budget drive the level of expenditures and the direction of

the budgetary goals. The escalating costs of providing health insurance have impacted every

department and Fund with personnel. City Council directives that have a financial impact

remain first priority in making departmental allocations after the need to maintain essential

services.

Amended expenditures for 2012 are expected to be $6.3 million under the 2012 adopted budget

authorization levels due to controlled spending efforts and reduction or deferral of projects

originally planned. The 2013 budget is 65% over the amended year end expenditures. 18% of

this increase is due to increases in operational and personnel costs, while 82% is due to planned

capital projects carried over from the previous fiscal year coupled with new capital projects for

2013. Additional factors impacting each type of Fund is discussed in the following section.

General Fund - Expenditures are budgeted to be more than amended 2012 as a result of

conservative spending by departments in 2012 to meet operational needs. Increases in personnel

costs, more specifically benefits and a 2.5% cost of living adjustment, along with increased

Budgeted Expenditures By Fund Type



General Fund 9,309,679 8,415,902 8,046,483 1,263,196 15.7%

Special Revenue Funds 4,870,415 3,047,243 1,860,468 3,009,947 161.8%


Internal Service Funds 2,304,247 2,319,602 1,599,996 704,251 44.0%

Enterprise Funds 14,754,173 9,709,695 6,660,531 8,093,641 121.5%

Fiduciary and Agency Funds 115,622 1,469,137 748,218 (632,596) (84.5)%

Total 33,259,000 26,516,839 20,207,721 13,051,279 64.6%


18

funding for building improvements and capital equipment, account for the 15.7% increase to the

general fund budget.

Special Revenue Funds - The increase of 161.8% in expenditures is primarily due to additional

capital expenditures in the Walking and Cycling Trail Grant Fund, the Downtown TIF Fund, and

the Airport Fund.

Capital Project Funds - The increase of 47.4% in expenditures is largely due to the newly

established Highway 63 Alternate Route Fund that has an annual repayment requirement of

$500k in 2013. The other portion is due to an increase in the street improvement and curb, gutter

and storm drain programs over the amended 2012 expenditures.

Internal Service Funds - The 44% growth in spending over amended 2012 is due to increased

personnel costs, increased fuel costs as well as the effect of using the maximum liability for

health and dental claims as the budget amount in the Insurance Fund.

Enterprise Funds - The 121.5% increase in the combined Utility Fund is due to a City wide

meter replacement project with Schneider Electric that will cost $3.8 million as well as other

sewer and stormwater projects. The replacement project is funded through a capital lease, the

sewer projects will be funded from a bond issuance though the SRF program and the stormwater

project will be funded by a $300K CDBG grant and remaining ARRA funds issued in 2010. The

additional increases are attributable to increases in operating expenditures, specifically a new

PILOT to the General Fund for 5% of gross receipts and personnel-costs attributed to benefits

and a cost of living adjustment.

Fiduciary and Agency Funds - The 84.5% decrease is due to the ½-cent economic development

sales tax ending for the Highway 63 Sales Tax Fund.

CAPITAL

Capital improvements have long-term effects on City operations in addition to impacting both

current and future operating budgets. Capital decisions are based primarily on cost-

effectiveness, impact on operations, citizenry input, customer service enhancement and/or

reduction of future long-term maintenance and/or operating expenses.

When money is tight, capital spending is often prioritized and/or deferred if possible. For 2013,

the Council continues in their commitment to infrastructure improvement and capital

Capital Projects By Fund Type



General Fund 1,314,553 497,365 481,235 833,319 173.2%

Special Revenue Funds 3,064,314 1,254,063 266,193 2,798,121 1051.2%


Internal Service Funds - - - - 0.0%

Enterprise Funds 8,569,319 3,829,940 1,649,769 6,919,550 419.4%

Fiduciary and Agency Funds - 5,200 - - 0.0%

Total 14,153,915 6,942,258 3,491,767 10,662,148 305.4%


19

replacement in the amount of $14.2 million, which represents 43% of total appropriations and an

increase of 305.4% over amended 2012. Some capital expenditures are mandated by Federal or

State agencies and are necessary to address compliance issues for the water, sewer, stormwater

and Airport operations. It is the City’s intent to locate alternative funding avenues for capital to

the greatest extent possible and often funding has to be secured from outside sources before

capital projects are considered for inclusion in the budget. Without such dedicated funding

sources, many capital projects would not be undertaken. In 2013, $4.75 million will be funded

through a capital lease, $3.3 million will be funded through grants, $1.42 million through SRF

financing for sewer projects, $1.8 million from the transportation and capital improvements sales

taxes, $.4 million by real estate and sales tax collected in the TIF Districts, and $2.4 million in

utility user fees. Dedication of over two-thirds of the 2013 budget demonstrates the extreme

importance of enhancing infrastructure for economic development purposes and preserving City

assets within funding means.

The City Council reviews the City’s multi-year capital plans, i.e., five-year street plan, five-year

water plan, five-year wastewater plan, ten-year public facility plan, capital improvement

allocation plan and the rolling stock plan, as part of the budget process. As new projects or

needs arise during the year, the City Council is kept updated of proposed changes to the original

plans. Other proposed capital is included in the applicable budgets and subject to Council review

and approval at time of departmental budget presentations. The 2013 CIST funding allocation

and the five-year street plan are found within the Capital Projects section of this document

starting on page 104.

The overall increase in capital over amended 2012 is due to funded projects for trails, Downtown

TIF, Airport mandates, water and sewer infrastructure, and stormwater management.

GENERAL FUND BALANCE DISCUSSION The General Fund is the City’s major Fund and supports administrative services, information

technology, municipal court, police, fire, streets, parks, aquatic center, public buildings and

provides subsidies for the Airport and North Park. It continues to draw down from its reserves to

meet citizen demands and ensure all commitments are appropriated. This Fund has the most

difficulty in funding services, ongoing programs and any new projects due to its limited revenues

which are allocable to so many functions and multiple service demands. Any change in

operational needs or service levels is monitored closely due to the General Fund’s limited

resources. During the budget compilation process, its fund balance level usually dictates

whether measures are enacted to curtail non-essential service spending. The ending fund balance

anticipated at year-end 2013 is $1.38 million, decreasing 20.5% for the year. However, the

balance is 20% higher than its lowest point of $1.15 million at March 30, 2005.

A minimum of $1.36 million committed reserve or 17% of operating costs must be maintained in

the General Fund, which has been met in 2013 without affecting service levels.

The Aquatic Center was transferred to the General Fund in 2011 so for comparative purposes,

the Aquatic Center Fund balance for years 2005-2010 were added to the General Fund balance in

the following chart. As shown by the following trend chart, the General Fund balance has

fluctuated over the years. Expenditures amended for 2012 increased 7% over 2011 due to health

insurance employee compensation increases, along with increased capital expenditures.

Expenditures for 2013 increased over amended 2012 by 16% primarily due to capital


20

expenditures and personnel-costs associated with a 2.5% cost of living adjustment. The revenue

increase in 2013 over amended 2012 is due to the new PILOT from the Utility Fund. Staff will

continue to evaluate programs, services and other projects supported by the General Fund to

curtail operational spending and prioritize or eliminate any capital that is not reimbursed through

grants, contributions or funded from the ¼-cent capital improvement sales tax.

OTHER FUND BALANCES

The City experienced a 25% decline in total fund balance for 2013 due to the increased personnel

costs due to the 2.5% cost of living adjustment along with the related payroll taxes and

retirement benefits and increases in both operational and capital expenditures. The majority of

Funds drew from their reserves to meet 2013 appropriations when revenues were not able to

cover both operational and capital projects.

Special Revenue Funds - These Funds in total have seen a net decrease in 2013, primarily due

GENERAL FUND BALANCE

TEN-YEAR TREND Fund

Balance

Net Fund as % of

Fiscal Year Revenues Expenditures Transfers Balance Expenditures

2005 6,551,173 (6,502,229) 199,667 1,157,190 17.8%

2005 (9-mo) 5,162,176 (5,200,929) 239,484 1,357,921 26.1%

2006 6,804,016 (6,990,018) 392,716 1,564,635 22.4%

2007 7,419,866 (7,384,059) 453,771 2,054,213 27.8%

2008 7,052,221 (7,927,662) 491,981 1,670,753 21.1%

2009 7,239,861 (7,299,636) 261,950 1,872,928 25.7%

2010 7,339,788 (8,041,387) 729,153 1,900,482 23.6%

2011 7,548,342 (7,541,160) 182,742 2,090,406 27.7%

Amended 2012 7,425,962 (8,046,483) 272,752 1,742,637 21.7%

Budget 2013 7,766,018 (9,309,679) 1,186,792 1,385,768 14.9%

TOTAL FUND BALANCES BY FUND TYPE

Increase/ %

Beginning Ending (Decrease) Change

General Fund 1,742,633 1,385,764 (356,869) (20.5)%

Special Revenue Funds 189,304 (583,176) (772,480) 408.1%

Capital Improvement Funds 727,131 1,475,838 748,707 103.0%

Internal Service Funds 599,874 308,629 (291,245) (48.6)%

Enterprise Funds 7,444,578 5,418,696 (2,025,882) (27.2)%

Fiduciary and Agency Funds 256,932 209,187 (47,745) (18.6)%

Total 10,960,452 8,214,938 (2,745,514) (25.0)%


21

to allocations to maintain operations for the E911 Dispatch Center that almost exhausted its

reserve balance. Additional funding to maintain its operations will be secured from the

contributing partners if necessary. The Downtown TIF exhausted reserves to move forward with

the Franklin Street project. The negative Airport fun improved by $55k and will be addressed by

city council in 2013.

Capital Project Funds - The Transportation Sales Tax Fund will be conservative in its

appropriations for 2013 in order to build up its reserve, which primarily accounts for the 22%

increase in total fund balance. The addition of the Highway 63 Alternate Route Fund in the fall

of 2012 accounts for 98% of the increase. The CIST Fund exhausted its reserve which accounts

for -20% of the change.

Internal Service Funds - The Central Garage started with a negative fund balance and was

replenished by charging other divisions. The Insurance Fund balance decreased due to using the

maximum liability for medical and dental claims for the 2013 budget.

Enterprise Funds - The decline in fund balance is due to ever-rising costs of operations and

reserves used to fund capital needs. Impact on utility customers is always a major consideration

in revising the rate structure and will be evaluated in 2013 by an independent contractor.

Fiduciary and Agency Funds - Monies budgeted for economic development purposes in the

Revolving Loan Fund decreased the total fund balance.

City operations cannot be sustained if there is a continuous depletion of reserves. Fund balances

will continue to be monitored closely through 2013 and new initiatives will be assessed as to

whether revenues are available to support unplanned expenditures.

DEBT OBLIGATIONS

In 2010, the City issued $2.274 million in ARRA Recovery Zone Bonds to fund stormwater

drainage improvements. In order to receive the most favorable interest on this issuance, the City

underwent a bond rating and received an A- from Standard & Poor’s. The City had not procured

bond funding outside the State Revolving Loan Fund program since the 1980s.

The City currently has no general obligation debt and no plans to issue this type of debt in the

immediate future. Capital leases and SRF revenue bonds are the City’s current means of

financing major infrastructure and continuing its capital investment. For 2013, SRF funding of

sewer infrastructure will continue.

Details on outstanding debt and lease agreements are located in the Debt Obligation section of

this document starting on page 106.

PERSONNEL DISCUSSION

The City Council considers the employees to be the most valuable assets of the organization. A

continuing Council goal is to protect City assets, inclusive of personnel. For 2013, wages and

the provision of personnel benefits are budgeted at $8.1 million, accounting for 24% of the

approved budget. The authorized number of full-time employees for 2013 is 142.

Total FTE count includes 11 positions fully or partially funded by grants or through partnerships


22

with other entities. Partnerships have been developed with the E911 Joint Services Board and

the Kirksville R-III School District. Evaluation of staffing needs will be ongoing to determine

organizational efficiencies, direct and support staff functions and in filling of vacancies

The City participates in the Missouri Local Government Employees Retirement system

(LAGERS), which is a defined benefit pension plan that provides retirement, disability and death

benefits to plan members and beneficiaries. This plan is fully funded by the member

municipalities and no contributions are required of employees.

The City’s health insurance and dental plans are self-funded programs accounted for in the

Insurance Fund, an Internal Service Fund. Medical and dental claims for 2013 are budgeted at

maximum expected liability of approximately $1.4 million. The City funds about 80% of the

total cost of the health insurance program offered while employees contribute the remaining

20%. A wellness program was implemented in 2010 to encourage employees to partner with the

City in reducing claims and for betterment of the health of the City’s workforce. Effective with

2012 and continuing for 2013, each employee may be eligible for a premium discount if

prescribed goals are met. The City offers an annual biometric screening and periodic health

screenings to employees and dependents participating in the City insurance plan.

Staffing levels over the past five years have fluctuated very little as shown by the following

chart. FTE decreased in 2011 by 1 due to the dissolution of the GIS Consortium in 2010. FTE

decreased in 2013 by 1 due to attrition in 2012 and the evaluation by the Finance Director to not

rehire the position based on staffing needs.

Appendix II provides additional personnel information, such as FTE positions by department,

position classifications and current pay plan and be found on page 241 of this document.

SYNOPSIS For 2013, the City will concentrate on sustaining its resources and core services. Funding for

essential services and for prior commitments or projects specifically funded has been given first

priority while other operational needs and unfunded initiatives are appropriated within the

constraints of revenue projections. In this tight economy, budget cuts and shortfalls have

become common occurrences with more forecast at both the state and national levels. Kirksville

has been fortunate not to have felt the full effects due to its position as a regional trade center for

retail, medical and employment. The City controls expenditures when it can but uncontrollable

costs continue to reduce outlay for other operational needs.

Economic development, quality of life, fiscal responsibility and efficiency in government and to

protect City-owned assets are goals that can either increase available financial resources or

reduce outlays. Due to the City’s financial position, the City Council has made the decision to

focus on these long-term goals which have the most positive impact on the citizenry, community

Fiscal Year FTE

2013 142

2012 143

2011 143

2010 144

2009 144


23

and governmental operations and not introduce new goals to commit limited resources. With

this focus, each department has identified short-term initiatives to further Council’s intent for the

programs and functions served along with appropriate measures of progress. The parameters set

for the 2013 budget require staff to evaluate services and programs and review organizational

structures to determine overall operational efficiency. Protection of capital assets to extend

usage will be emphasized since unfunded capital needs are often the first to be deferred when

budgets are tight. In recent years, cash reserves have become nonexistent and the City has to

schedule major capital outlays in timing with its expected cash flows. New projects often arise

during the year, but funding sources have to be identified prior to making the commitment to

expend the City’s limited monies.

Events that occur generally have either a direct or indirect financial impact. The following

affected the 2013 budget in either a positive or negative way:

Building construction or renovation continues; 736 permits were issued in 2012 at an

approximate cost of construction of $30 million.

Lodging tax collections have continued at a higher than anticipated level which positively

impacts Kirksville’s economy and tourism efforts.

Grant funding was awarded to the City for a Get Active Kirksville to implement bike

routes and bike lanes to promote community health and fitness.

A 1-cent sales tax was secured as a funding source for the South Highway 63 CID and

collections began in October 2010, which will further the private and public

infrastructure improvement project of a retail shopping center located on the Highway 63

corridor. Efforts to make the site more attractive will draw more retailers and customers.

The City procured a new commuter air service in mid-2010, which has far exceeded its

minimum passenger levels necessary to maintain an EAS subsidy from the FAA through

October 2016..

Kirksville voters approved the issuance of $2.274 in ARRA bonds to fund stormwater

drainage improvements. Consultants were hired who identified the area projects that

would make the most impact within the limit of funds available. Not only will affected

citizens be positively impacted but so will City staff who has been responsible for clean-

up efforts. A $2.20 monthly stormwater charge was imposed on all city utility customers

to pay for debt service. The federal 45% interest rebate will help offset debt in order to

keep the monthly stormwater charge as minimal as possible to ensure debt coverage.

The City entered into an Energy Costs Savings contract with Schneider Electric for $4.75

million in accordance with RSMo Section 8.231 to replace all of the water meters

serviced by the City, HVAC replacement at City Hall and lighting retrofits at certain City

buildings. More information on this project can be found in the Leases section of this

document on page 121.

The 2013 budget will feel the impact of the following which will either benefit the funding of

initiatives or are necessary to continue operations or are commitments to be honored:

Grants will continue to be sought to fund upgrades of equipment and/or allow emergency

operations to offer enhanced services.

One new warning siren will be acquired to continue the upgrade of the emergency

warning system.

The City will apply for a $300K grant from CDBG to fund either sewer or stormwater

infrastructure improvements in the City.


24

Grants will fund sidewalk improvements as part of the Safe Routes to School project

along with bike routes and lanes under the three-year Get Active Kirksville project.

The Downtown TIF District will continue to capture property and sales tax revenues to be

used in enhancement of this area.

The South Highway 63 CID will capture property and sales tax revenues to fund debt

service on financing of infrastructure improvements in this area.

The financial situation of E911 Dispatch will be monitored closely to ensure that funding

is sufficient to provide emergency operations. Additional fees will be assessed on

representative agencies to cover any shortfall.

The renewal of the ¼-cent capital improvement sales tax continues to benefit the

community by allocating monies to stormwater drainage, sidewalks, infrastructure, park

improvements, housing demolition, business improvement loans and for other economic

development needs.

Transportation services will continue to be supported through the allocation of the ½-cent

transportation sales tax with a maximum of 5% allocated to the Airport and Kirk-Tran.

The City will implement a Complete Streets program which are designed and operated to

enable safe access to all users including pedestrians, bicyclists, motorists, and public

transportation users of all ages and abilities. This will promote efficiency in government.

Infrastructure needs continue at the Airport. The Airport will receive grant funds of

$475k with a 5% in-kind match to rehabilitate the fuel system known as the fuel farm. In

addition, the Airport will receive grant fund of $461k to reconstruct the entrance road

with a 2” overlay.

An agreement reached with the Kirksville R-III School District will provide $7K in

additional monies to annually offset their needs and usage of the ball fields at North Park.

The financial situation of the water and sewer operations will continue to undergo close

scrutiny to ensure that costs are being recovered through user charges.

Monies for economic development are available through the Revolving Loan program

with $100,000 budgeted in loans available for economic expansion. A $15,000 business

improvement loan will also be made available to qualifying businesses made possible by

the ¼-cent capital improvements sales tax.

Wellness of the employees continues to be a priority with monies to be spent on

biometric screenings and other health incentives.

Additional on-line payment service opportunities will be evaluated in 2013 dependent

upon available monies. This may include permits, licenses, park reservations, lodging

tax, gross receipts fee, etc.

Staff will continue to evaluate services and programs and review organizational structures to

ensure fiscal responsibility along with achieving operational efficiency. New programs will

continue to be assessed as to their impact on the City’s finances or community-wide benefits.

Partnerships are deemed to be essential to the continued provision of some services and to the

financial health of the City.

CONCLUSION AND ACKNOWLEDGEMENTS

With this budget, the City addresses the current needs of the community while ensuring its

commitment to fiscal responsibility. Even with financial constraints, the City Council and staff

continue in their commitment to the provision of quality services to the Kirksville citizenry,

enhancement of service offerings and initiatives in support of the City workforce. This budget

encompasses the goals established by the City Council and the initiatives of the departments to


25

accomplish or further these goals. The City will continue to utilize cooperative planning,

citizenry input, financial trend analysis and Council directives to ensure the government remains

on track with identified needs.

The City Manager is updated of progress towards achieving goals and objectives at weekly staff

meetings. The City Council is kept abreast of such progress through newsletters, study sessions

and quarterly departmental status reports. The City Council and City Manager are kept current

on the financial condition of the City through monthly financial reports.

Much effort was put into the development of this budget by department managers and support

staff. Likewise, the City Council has dedicated their time on planning for the forthcoming year,

reviewing the budget and finalizing the financial document for 2013. I thank the City Council

and staff for this major accomplishment. I also want to acknowledge the Finance Director, Katie

Myers, for the compilation and implementation of the 2013 budget.

Respectfully submitted,

Mari E. Macomber

City Manager


26

COMMUNITY AND GOVERNMENT PROFILE


27

KIRKSVILLE AT A GLANCE

OVERVIEW:

The City of Kirksville is the county seat of

Adair County, encompasses a land area of

14.1 square miles and hosts a population of

17,505 per the 2010 amended census. It is

located in the rural northeastern part of

Missouri and serves as a regional trade

center. Kirksville fits the National League

of Cities description of a “centerville”,

which describes a core city in a micropolitan

area that performs urban-like functions

while maintaining its rural charisma.

Kirksville is the hub of the area, offering

retail shopping, services, medical options,

education, and employment opportunities.

HISTORY:

The name Kirksville means village of

churches: Kirk, meaning church and ville,

meaning village. The City was named for

its first postmaster, Jesse Kirk, who offered

the survey party working in the area

hospitality in exchange for having the town

named after him.

The population of the town of Kirksville in

1850 was estimated at 300, with the U.S.

Census reporting 3,342 people in the county.

Kirksville was incorporated in 1857 and had

an estimated population of 659 with over

8,000 in the county.

Municipal government was suspended

during the period of the Civil War.

Although there was a great deal of sympathy

in the county for the southern cause, most

people did not believe in the doctrine of

secession. Confederate officers were active

in recruiting troops for the southern cause.

Efforts of Federal troops to halt this practice

led to several skirmishes and much

animosity. The Battle of Kirksville was

fought on August 6, 1862. It was a bloody,

decisive battle of the Civil War and won

northeast Missouri for the Union.

In 1866, following the Civil War, the town

took advantage of an act of the Legislature

permitting charters to be reinstated. In

1873, Kirksville became a city of the fourth

class and was elevated to a third class city in

1892.

A major disaster struck the community on

April 27, 1899. At 6:15 p.m., a devastating

tornado hit the city traveling from the

southwest to northeast. In five minutes, it

had leveled a path about 600 feet wide

diagonally across the southern and eastern

parts of the city. In that short period of time,

nearly 40 people were killed and about one

sixth of the population, approximately 1,000

were left homeless.

At approximately 5:40 p.m. on May 13,

2009, an EF3 tornado hit the northern

section of Kirksville, destroying or

damaging at least 30 to 40 homes,

businesses, an auto dealership and City

infrastructure. This tornado traveled

approximately 19.5 miles in 21 minutes,

sometimes exceeding winds of 200 mph.


28

The first few days of February 2011 brought

over 12 inches of snow to Kirksville, leaving

much of the city to close while public works

crews, public safety personnel and utility

providers worked to restore public access

and services. Four months later a wind

storm with speeds reportedly as high as 80

mph caused damage and outages for days.

City facilities throughout the community

were damaged by the storm, including the

destruction of 3 ball fields at the North Park

Complex.

TODAY:

Government

The City is a third class city under the State

of Missouri Statutes and operates under the

council-manager form of government.

Policy making and legislative authority are

vested in the governing council, which

consists of a mayor and a four-member

council. The Council is responsible for

passing ordinances, adopting the budget,

appointing committees, setting policy,

approving contracts and the hiring of both

the city manager and the city attorney on a

contractual basis. The city manager is

responsible for carrying out the policies and

ordinances of the City Council, overseeing

the day-to-day operations of the government

and appointing department managers. The

Council is elected on a non-partisan basis;

each member is elected at-large to a three-

year staggered term with annual selection of

the Mayor by the Council members.

The City of Kirksville is a full-service city

providing a broad range of services: police

and fire protection; water, sewer and

contracted sanitation services; economic and

community development support;

thoroughfares and infrastructure; an airport;

an aquatic facility; a recreational complex,

consisting of multiple ball fields and a skate

park; hike/bike trail network; and other

citizen-oriented activities.

Economy

Kirksville is a city of diversity, with

offerings of various educational and medical

degrees and opportunities, business and

industry, cultural affairs, transportation,

recreational activities, etc. From 1970 to

2000, Kirksville experienced growth of

11.2%. Since that time, the City has

experienced economic ups and downs due to

major employers closing or downsizing and

new retailers or industries opening. The

uncertainty of the economic future has

brought different entities together working

toward the mutual purpose to further

progress and growth in the City and

surrounding area. An entity formed from

such partnering is the Kirksville Regional

Economic Development Inc. (K-REDI),

which focuses on industrial growth or

relocation of major employers to Kirksville.

This not-for-profit entity is led by a Director

of Job Creation, who is responsible for

fostering industrial and service sector job

growth in the City and to proactively market

the City as an economic development

opportunity for prospective businesses. The

City of Kirksville provides the largest share

of funding of this venture and is the major

partner. The City has also been involved in

the establishment of an Innovation Center

through a partnership with MREIC

(Missouri Rural Enterprise and Innovation

Center) to help foster small business growth.

As experienced nationwide, business

expansion and job growth has experienced

little to no growth since 2008 due to the

uncertainty of the economic future. The

Highway 63 corridor through Kirksville

contains many businesses, with the north

sector of the City having experienced the

most growth. The historic downtown

district is also the site of many businesses

and has seen renewed interest in


29

revitalization with the concentration of

eating and recreation establishments in this

area. Rehabilitation is ongoing in the

downtown district with the designation of

being a DREAM community and the receipt

of additional funding opportunities through

the State of Missouri. The City assists with

economic development funding to eligible

employers through the use of the revolving

loan program. The City will also assist with

business improvement loans to qualifying

businesses through the allocation of $15,000

annually from the CIST Fund. The City’s

industrial park is the location of several

commercial entities but there are also

opportunities in other parts of the City for

expansion of existing industrial operations

or for new relocates.

The southern part of Kirksville has also seen

a surge in retailers and rehabilitation

interest. A retail shopping center located on

Highway 63 was approved as a TIF District

to fund rehabilitation of its infrastructure

and a CID was formed to enhance the public

right-of-way bordering it to be more inviting

to both tenants and customers. Five blocks

north on Highway 63, a vacant lot has been

transformed into a professional office

complex with an anchor retailer.

The City serves as a regional trade and

employment center for the area. Four-laning

of Highway 63 was accomplished to the

south of Kirksville, due to the initiative of

an economic development ½-cent sales tax

to fund the additional lanes from Macon to

Millard. This was the first project of this

type in the State of Missouri and supported

by the voters through a commitment to a

ten-year sales tax to finance this project,

which will be fully paid off in 2013. The

State funded the completion of four-laning

from Millard to the Kirksville city limits in

2007, completing accessibility from the

south. Voters approved an extension of this

½-cent sales tax in April 2008 to fund an

alternate route around Kirksville to lessen

the burden on the main thoroughfare through

the City. The State started work on this

project in 2009 with completion in 2011.

The Highway 63 Transportation Corporation

meets on a quarterly basis to evaluate

transportation needs in the area.

The City Council continues in its

commitment to economic growth and

community beautification through

infrastructure improvements necessary to

attract economic interests to the area, such

as extension of water and sewer mains,

streets, sidewalks, trails, Airport facilities

and other quality of life factors. In April

2010, the voters approved the issuance of

debt to fund efforts to manage stormwater

drainage and the imposition of a monthly

stormwater fee to pay the debt. The City

took advantage of ARRA Recovery Zone

Economic Development bonds that had been

allocated to the County of Adair and issued

$2.274 million in revenue bonds in June

2010. Consultants were hired to prioritize

the areas in the community that would

realize the greatest benefits of improvement

of stormwater runoff. The City was also

awarded a $300K CDBG grant to assist with

drainage Improvements in a qualified area of

the city. Construction began on six of the

top ten projects in 2011 with completion in

2012. Three other stormwater projects

began, two of which were completed in

2012 and the third is 80% complete.

2012 unemployment rates in the Kirksville

micropolitan area averaged 6.13%, still

lower than the comparative rates for

Missouri of 7.1% and for the nation of 8.1%.

Even though the economy started to weaken

in 2008 and has not fully rebounded,

Kirksville is fortunate not to have felt the

full impact as at the state and national levels.

The graph on the following page shows the

fluctuations in the local rate over the past ten


30

years with 2011 being the highest of the

increase that started in 2005.

In 2007, a 3.6% lodging tax was approved

by local vote on transient hotel/motel rooms

in order to fund a tourism program for the

promotion of Kirksville and the region. The

tax collected since its passage has continued

to surpass original projections indicating

that Kirksville remains a highly visited area.

These monies are used by the Convention

and Tourism Board to attract conventions

and locate hosting opportunities for the City.

Industrial and Manufacturing

Kirksville hosts a variety of manufacturing

and industrial operations. Major industries

located within the City of Kirksville produce

such items as: medical supplies (Hollister,

Incorporated); automotive parts (Ortech);

wire coils (Wire Rope); meat products

(Adair Foods/Kraft Foods); printed

envelopes (Commercial Envelope); and

hardwood lumber (Hartzell Hardwoods,

Inc.). Each provides a valuable contribution

to the community in addition to a positive

economic boost to the region. Kirksville is

proud to claim such reputable companies

and provide support for their operations.

The majority of the City’s major industrial

operations are located in the industrial park

area, which is the site of Adair Foods,

Commercial Envelope, Ortech, Wire Rope

and Hartzell Hardwoods.

Educational Quality education is an important asset to

any community. Kirksville is fortunate to be

the home to three institutions of higher

education.

Truman State University, which is nationally

acclaimed and is the State of Missouri's

premier liberal arts university, is located

south of the Central Business District. More

than 5,600 students from Missouri, other

states and foreign countries attend the

University. Truman State University has

been recognized state-wide and nationally

for its academic reputation, quality of public

education and affordable tuition.

Kirksville College of Osteopathic Medicine

(KCOM) is the local campus of the A.T.

Still University of Health Sciences which

offers a medical education and is known as

the founding school of osteopathic medicine.

KCOM was founded over a century ago and

attracts students from all over the United

States and many foreign countries.

Kirksville was selected to be the locale of a

dental school that will be an extension of

services of the medical school. The dental

school is scheduled to open in the fall of

2013. Kirksville is one of the few small

rural communities in the country where an

individual can receive an education from

kindergarten through a medical doctorate

without relocating from the community.

Moberly Area Community College has an

established satellite campus site in

Kirksville which is attractive to the non-

traditional students.

The public school system is also accredited

with distinction and performance as

recognized by the Missouri Department of

Elementary and Secondary Education,

receiving this distinction 13 years in a row.

This is the highest rating and is achieved by

less than 10% of schools statewide. The

Kirksville High School has also been

recognized in the past as a top performing

0 1 2 3 4 5 6 7 8 9

Un

em

plo

ym

en

t R

ate

s

Years Ended December


31

high school earning bronze level distinction

by the U.S. News and World Report.

Health Care A variety of medical service offerings can

be found in the community, largely

attributable to the medical school. The City

is the site of Northeast Regional Medical

Center, which offers emergency services, a

Level III trauma center, inpatient and

outpatient surgery, internal medicine, critical

care, obstetrics, diagnostic services, the A.T.

Still Rehabilitation Center, a swing bed unit,

mammography unit, a wound clinic and pain

clinic. More than 120 primary care and

specialty physicians are on staff.

The George Rea Cancer Treatment Center

provides comprehensive cancer treatment

services through chemotherapy and radiation

therapy.

Transportation

The City of Kirksville provides funding

support to two modes of public

transportation: air and bus. Extensive

infrastructure improvements have been

made to the Kirksville Regional Airport to

increase air traffic and promote higher

utilization of air services. A daily

commuter service connects to flights out of

St. Louis. The usage of this service has seen

a significant increase in ridership since there

was a change in the air carrier in 2010 with

the month of November 2012 seeing the

highest passenger levels of 1,121.

In 2001, Kirk-Tran started service with

assistance from state and federal grants.

Over the years, different routes outside of

Kirksville and within the City have been

tried. Currently, Kirk-Tran operates a fixed

route in addition to its demand-response

service. This public transit system has

provided a means of mobility to more

citizens and is ongoing due to the support of

community partners, with the City being the

major contributor. In 2010, Kirk-Tran

became a 501(c)(3) entity and the City is no

longer its fiscal agent. In 2013, the City will

provide financial support to this effort from

an allocation of the ½-cent transportation

sales tax.

Transportation by rail is also available, with

a rail station being located within 12 miles

of the southern city limits of Kirksville.

Culture, Entertainment, Recreation and

Outdoor Life

An asset of a well-rounded community is the

access to cultural events, historical places,

entertainment and recreational activities.

There are many opportunities in Kirksville

for each. Special events are hosted by the

Kirksville Arts Association, the Kohlenberg

Lyceum Series, Curtain Call Theater and

other entities. An amphitheatre was built in

Rotary Park to offer a site for outdoor

concerts, plays and other attractions.

Various festivals and other means of

entertainment are offered by Truman State

University, Kirksville Regional air shows,

the district fair, the annual rodeo, parades,

etc.

Recreation comes in many forms from

athletic events offered by the YMCA, the

university and public school and at the

City’s North Park ballfield facility. Leisure

time can be spent at the public golf or

frisbee golf course, Aquatic Center, wading

pools, the seven park facilities or taking

advantage of the hike/bike trail network. A

skate park was completed in 2009 through a

partnership with local youth skateboarders,

who procured private contributions, grant

opportunities and from a cash and in-kind

match from the City.

Commencing with 2011, a private grant

opportunity will fund a three-year project

called “Get Active Kirksville” to include


32

construction of bike lanes and routes as part

of a Complete Streets program.

Outdoor activities are abundant in and

around Kirksville as found in area lakes,

rivers and forests. Spur Pond, located in the

city limits, offers a fully stocked fishing

opportunity year round. Thousand Hills

State Park is adjacent to the community and

offers hiking trails, boating, swimming and

camping within its 3,215 acres. The

surrounding area draws hunters and

fishermen from all over the nation due to its

many hunting and fishing opportunities.

Hazel Creek Lake is a popular site for

fishing and hunting activities. Hunting is

also found in the Sugar Creek State Forest

and Big Creek Conservation Area.

Kirksville has been cited in Outdoor Life for

its year- round hunting and fishing

opportunities making it one of the top places

to hunt white tail deer and has also been

named the #1 Whitetail Deer Town in

America.

Outlook

Kirksville has much to offer to both its

residents and visitors. It is the educational,

medical, agricultural, recreational and

manufacturing center for north central

Missouri. With the transportation services

available and its accessibility due to

improved highway infrastructure, Kirksville

has become a popular destination site.

The government and the community are

progressive in outlook and have much to

offer in diversity of services, shopping,

education, health care, recreation and

outdoor activities, entertainment,

transportation, employment and cultural

activities.


33

CITY ORGANIZATIONAL CHART

Citizens of Kirksville

Mayor and City Council

City Manager

Administration

General Services

Human Resources

Economic Development

City Clerk

Industrial Facility

Airport Commuter Services

Codes

Planning/Zoning

Building Codes

Sidewalk Program

Health/Nuisance Ordinances

Public Buildings

Community

Services Recreation

Aquatic Center

North Park

Finance

Financial Administration

Utility Billing

Licensing

Risk Management

Asset Management

Municipal Court

Fire Fire

Protection/Suppression

Emergency Preparedness

Fire Inspection

Police

Police Protection

Criminal Investigation

Animal Control

Parking Control

Lake Patrol

Community Policing

Forensic Services

Public Works

Street Maintenance/Lighting

Engineering

Metering

Water Treatment/Distribution

Wastewater Collection/Treatment

Storm Water Management

Central Garage

Landfill

Public Lands Maintenance

Cemetery Maintenance

Airport Infrastructure

City Attorney Municipal Judge/Prosecutor

Boards and Commissions


34

DEMOGRAPHICS DATE OF INCORPORATION: 1857 City of the Third Class

FORM OF GOVERNMENT: Council/Manager

AREA: 14.1 sq mi

Miles of Streets 123 Number of Street Lights 1,245

FIRE PROTECTION: Number of Stations 1

Number of Fireman & Officers 21

Insurance Class 3

POLICE PROTECTION: Number of Stations 1

Number of Policemen & Officers 27

RECREATION: Number of Parks 8 with 75.78 acres

Number of Swimming Pools 1

EDUCATION: Kirksville R-III District:

Attendance Centers 5 Number of Teachers 248

Number of Students 2,655

Private Primary and Secondary Attendance Centers 3

Number of Teachers 27

Number of Students 256 Technical

Attendance Centers 1

Number of Teachers 23 Number of Students 300

plus 130 from sending schools

Truman State University Number of Teachers 370

Number of Students 6,100 A.T. Still University (KCOM campus)


Number of Students 344 Moberly Area Community College


Number of Students 328

BUILDING PERMITS (NEW): Year No. Value 02/03 97 16,021,999

03/04 102 7,857,297

04/05 101 14,480,732 2005 125 26,461,279

2006 88 7,457,175

2007 92 7,740,209

2008 77 11,369,369

2009 55 7,541,176

2010 52 8,331,759 2011 46 10,547,063

2012 80 20,547,812

2012 CITY ASSESSED VALUATION:

Real Estate 116,981,749

Personal Property 32,542,199 State Assessed Railroad & Utility 8,915,858

COST OF LIVING INDEX (2012):

Kirksville 93.0 U.S. Average 100

CITY WATER/SEWER SERVICE: Number of Water Customers 7,401

Number of Sewer Customers 7,132

Water Average Daily Consumption (in million gallons) 2.21

Water Plant Daily Capacity

(in million gallons) 6 Wastewater Plant Daily Capacity

(in million gallons) 3.16

Miles of Water Mains 154.8 Miles of Sanitary Sewer Lines 114.3

ELECTIONS:

Number of Registered Voters (Adair County) 15,275

Number of Votes cast in:

11/2012 National General

Election (Adair County) 10,268

04/2012 Municipal

Election (City) 1,983

POPULATION STATISTICS: 1980 17,167 1990 17,152

2000 17,304 2010 17,505

Population Density (per square mile) 1,236

Percent of Population by Age (2010)

Under 20 27.5% 20-24 24.9%

25-64 36.4%

65 and over 11.2%

TAXES

Property (2012) $.6823/$100 Sales (within city limits) 7.85%

PRINCIPAL PROPERTY TAXPAYERS: % of City

Northeast Regional Health System 2.59

Adair Foods (Kraft Foods) 2.32

Wal-Mart Inc. 1.80 Commercial Envelope Manufacturing 1.04

Home Depot, Inc. .89

ATMOS Energy .80 Hy-Vee Food Stores, Inc. .75

Raul Walters .74

Wi-Fi Sensors .62 Ortech Co. (Yuhshin USA Ltd.) .50

Total 12.05%

PRINCIPAL EMPLOYERS IN KIRKSVILLE: Qty %

Truman State University 760 5.17

A.T. Still University 638 4.34 Northeast Regional Medical Center 500 3.40

Adair Foods (Kraft Foods) 534 3.63

Kirksville R-III School District 410 2.79 Wal-Mart Inc. 396 2.70

Sodexho 298 2.03

Maritz Research. 295 2.01 Hy-Vee Food Stores, Inc. 225 1.53

Preferred Family Healthcare 199 1.35

Total 4,255 28.95%


35

PROPERTY TAX RATES ALL DIRECT AND OVERLAPPING TAXING ENTITIES

R-III Special

Fiscal Tax City School Road Other

Year Year (1) District County State District (2) Total

01/02 2001 .7681 4.0454 .0000 .0300 .2600 .6989 5.8024

02/03 2002 .7764 4.0421 .0000 .0300 .2600 .7000 5.8085

03/04 2003 .8114 4.0643 .0000 .0300 .2600 .7000 5.8657

04/05 2004 .8112 4.1566 .0000 .0300 .2600 .7000 5.9578

2005 2005 .6840 4.1279 .0000 .0300 .2600 .8500 5.9519

2006 2006 .6496 4.1163 .0000 .0300 .2600 .8500 5.9059

2007 2007 .6393 4.0820 .0000 .0300 .2653 .6401 5.6567

2008 2008 .6521 4.1165 .0000 .0300 .2682 .6473 5.7141

2009 2009 .6547 4.1277 .0000 .0300 .2687 .6488 5.7299

2010 2010 .6633 4.1181 .0000 .0300 .2703 .6496 5.7313

2011 2011 .6633 4.1403 .0000 .0300 .2703 .6496 5.7535

2012 2012 .6823 4.1228 .0000 .0300 .2752 .6500 5.7603

Overlapping debt is the total debt levy attributed to all taxing authorities in a given city or

county. The overlapping debt rate for citizens of Kirksville is very reasonable at $5.7535 per

100 dollars of assessed valuation.

(1) City tax rate includes general operating and debt levies prior to tax year 2005. Effective

with 2005, the debt service tax levy was eliminated due to the maturity of the City’s general

obligation bonds.

(2) Includes Health Department, Library District, Nursing Home District and SB40 (effective

with tax year 2005) operating and debt service levies. The Ambulance District levy was

eliminated with year 2007.

The chart below shows the breakdown of the total property tax assessed by taxing entity. The

Kirksville R-III School District continues to receive the largest share of property taxes.

City

12%

R-III

School

District

72%

State

0%

Special

Road

District

5%

Other

11%


36

PERFORMANCE MEASUREMENTS

Performance measurements help determine the quality and cost efficiency of government

services. They identify benefits to and results of those delivered to citizens and indicate how

well government resources are being used. The measures of accountability to the public are

based on the following:

Efficiency, which shows the relationship between services or outcomes and the

resources required to provide them, generally expressed by unit costs or in terms

of other meaningful units

Effectiveness, which gauges the quality of municipal performance or extent of

objectives achieved, such as timeliness or desired outcomes

Demand, which measures the amount of service opportunities

Workload, which measures the quantity of activity for each reporting program or

function

The GFOA, ICMA and GASB have published guidelines for the implementation of performance

measures. The GFOA recommended practice of using performance measurements in linking

budget and planning processes was incorporated into the City’s Budget Management Policies

and Practices as adopted by the City Council in 2010.

Prior to 2011, the City focused on workload measures due to that processes were in place to track

and measure the outcomes. In 2010, departmental managers were given the task and opportunity

to develop performance measurements that articulate their function and which demonstrate the

achievement of each to the citizenry. The City started with the initial phase of a performance

measurement project by 1) expanding beyond workload measures by incorporating efficiency

and effectiveness measures for each function; 2) tying selected measures to an objective for each

function; and 3) tying each function’s objectives to a Council goal.

In 2013, the performance measurements were evaluated for clarity and accountability. The next

phase will include adopting demand measures and deriving targets or goals for each measure

implemented to date. Performance measures are meaningless without having a comparison to

gauge against. Municipal benchmarks have been published, but municipalities have unique

qualities and cannot always be compared to other municipalities or average standards.

Recognizing there are inherent deficiencies, it may be more beneficial to compare measurements

internally over a multi-year span which will be evaluated with the 2014 budget process.

At the conclusion of this multi-phase development project, the City will have derived valuable

program and service performance measurements that can:

be based on program goals and objectives that tie to the purpose for each function;

measure function outcomes;

allow for resource allocation comparisons over time;

measure efficiency and effectiveness to highlight areas of needed improvement;

be verifiable, understandable and timely;

be used consistently to measure results over long-term;

be capable of being reported internally and externally;


37

be able to be monitored and integrated into management decisions; and

serve as motivation for staff of demonstrated usefulness.

The performance measurements determined to be the most significant are integrated into each

applicable City function or program budget. Measures newly developed or those not tracked in

the past are indicated by an * for each value.


38

FINANCIAL HIGHLIGHTS


39

CITY OF KIRKSVILLE

BUDGETARY FUND STRUCTURE

Governmental Proprietary Fiduciary

Fund General

Fund

Special

Revenue

Funds

Capital

Projects

Funds

Internal

Service

Funds

Enterprise

Funds

Non-

Expendable

Funds

Agency

Fund

General (Major) X

Community Development Block

Grant

X

Walking and Cycling Trail

Grant

X

Southeast TIF District X

Downtown TIF District X

South Highway 63 TIF District X

South Highway 63 CID X

E911 Central Dispatch X

Forensic Laboratory X

Public Transit X

GIS Consortium X

Community Partnership X

Airport X

North Park X

Capital Improvements Sales Tax X

Transportation Sales Tax

(Major)

X

Industrial Park X

Highway 63 Alternate Route X

Central Garage X

Insurance X

Utility (Major) X

Veterans Memorial X

Tri-Centennial Trust X

Investment in Kirksville

Charitable

X

Forrest Llewellyn Park

Cemetery Trust

X

Nancy Reed Fugate Trust X

Revolving Loan X

Highway 63 Sales Tax X


40

The City’s fund structure is categorized into three types: governmental, proprietary and

fiduciary.

Governmental-a “source and disposition” type whose measurement focus is on

determination of financial position and changes in financial position (sources, uses and

fund balances).

Proprietary- a government's activities that are business-type that recover the full cost of

providing services (including capital costs) through fees and charges on those who use

their services.

Fiduciary-a type that holds assets in trust capacity or as an agent for individuals, private

organizations, other governmental units and/or other Funds.

General Fund accounts for all general governmental activity not accounted for in other funds.

Special Revenue Funds account for the proceeds of specific revenue sources that are legally

restricted to expenditures for specific purposes.

Capital Projects Funds account for governmental-type financial resources designated to be

used for the acquisition or construction of major capital facilities or projects.

Internal Service Funds account for the funding of goods or services provided by one

department to other departments on a cost-reimbursement basis.

Enterprise Funds account for resources committed to self-supporting activities of governmental

units that render services on a user-charged basis.

Non-Expendable Funds account for trust funds in which only investment earnings can be

expended since the corpus is left intact to assure perpetual revenue generation.

Agency Funds account for those in which assets are held for others and report no revenues or

expenses.


41

FY 2013 COMBINED SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES/EQUITY

General Special Capital Enterprise Non- Internal Totals

Revenue Improvement Expendable Service

Fiduciary/

Agency

Beginning Fund Balance/Equity $1,742,633 $189,304 $727,131 $7,444,578 $256,932 $599,874 $10,960,452

REVENUES

Taxes and Payments in Lieu of Taxes 5,813,833 424,733 3,091,410 - - - 9,329,976

Licenses and Permits 371,780 - - - - - 371,780

Intergovernmental 805,894 2,091,100 35,000 - - - 2,931,994

Charges for Services 152,000 1,460,056 - 6,604,808 - 2,006,752 10,223,616

Fines and Costs 168,566 - - - - - 168,566

Investment Earnings 16,750 8,773 5,425 346,949 3,603 6,250 387,750

Management Fees 318,998 - - - - - 318,998

Miscellaneous 118,197 140,157 131,472 216,785 4,528 - 611,139

TOTAL 7,766,018 4,124,819 3,263,307 7,168,542 8,131 2,013,002 24,343,818

EXPENDITURES

Council 522,159 - 24,792 - - - 546,951

Administration 223,801 - - - - - 223,801

Human Resources 81,681 - - - - - 81,681

Economic Development 437,924 94,710 22,000 - - - 554,634

Finance 309,542 - - - - - 309,542

Information Systems 201,177 - - - - - 201,177

Municipal Court 152,527 - - - - - 152,527

Public Buildings 228,697 - - - - - 228,697

Police 1,910,269 - - - - - 1,910,269

Fire 1,482,080 - - - - - 1,482,080

Public Works and Streets 1,612,743 - - - - - 1,612,743

Codes and Engineering 450,113 - - - - - 450,113

Parks and Recreation 94,993 - - - - - 94,993

Aquatic Center 287,419 - - - - - 287,419

Capital Outlay 1,314,553 3,064,314 1,205,729 8,569,319 - - 14,153,915

Principal/Fiscal Payments - - 652,344 - 115,622 - 767,966

Emergency Services - 570,552 - - - - 570,552

Utility - - - 6,184,854 - - 6,184,854

Airport - 1,043,856 - - - - 1,043,856

N. Park Expenses - 96,983 - - - - 96,983

Central Garage - - - - - 630,031 630,031

Health Plan - - - - - 1,674,216 1,674,216

TOTAL 9,309,679 4,870,415 1,904,865 14,754,173 115,622 2,304,247 33,259,000

EXCESS REVENUES OVER

(UNDER) EXPENDITURES (1,543,661) (745,596) 1,358,442 (7,585,631) (107,491) (291,245) (8,915,182)

OTHER FINANCING

Loan/Bond Proceeds - - - 6,169,668 - - 6,169,668

Operating Transfer In 1,353,973 323,370 - - - - 1,677,343

Operating Transfer Out (167,181) (50,254) - - (508) - (217,943)

Equity Transfer In - - 21,720 4,208,480 60,254 - 4,290,454

Equity Transfer Out - (300,000) (631,455) (4,818,399) - - (5,749,854)

TOTAL 1,186,792 (26,884) (609,735) 5,559,749 59,746 - 6,169,668

EXCESS OF REVENUES AND

OTHER SOURCES OVER

(UNDER) EXPENDITURES (356,869) (772,480) 748,707 (2,025,882) (47,745) (291,245) (2,745,514)

Ending Fund Balance/Equity $1,385,764 ($583,176) $1,475,838 $5,418,696 $209,187 $308,629 $8,214,938

Nonspendable - - - - - - -

Restricted - (583,176) 1,475,838 899,254 209,187 - 2,001,103

Committed 1,359,171 - - 3,446,657 - - 4,805,829

Assigned - - - - - - -

Unassigned 26,593 - - 1,072,785 - 308,629 1,408,007

Ending Fund Balance/Equity 1,385,764$ (583,176)$ 1,475,838$ 5,418,696$ 209,187$ 308,629$ 8,214,938$


42

MAJOR REVENUE SOURCES

Sustainability of City operations is dependent upon diversification of resources. Since funding

of operations and projects is determined by the level of revenues anticipated, revenue projections

are an essential first step of the annual budget development process for the City of Kirksville.

The majority of revenues flow through the major Funds, the General and the Utility, since both

of these provide the basic essential services to the citizens of Kirksville. Revenues generally

drive the level of expenditures and the plan for spending by setting budgetary goals and service

levels within financial parameters.

The Utility Fund is an exception in that the level of expenditures determines the revenues

necessary to flow in to fund water, wastewater and stormwater services. Due to participation in

the State Revolving Loan Fund program, the City is required to review the water and sewer rate

structure annually to ensure coverage of operations, capital and debt service. The stormwater fee

was set to cover debt service but will be reviewed if the revenues don’t come in at the level

anticipated. Since the Utility Fund is a self-supporting operation, it is expected that users pay for

the cost of services received and not be subsidized at the expense of the health of other City

services.

Every material revenue source is forecast by using past historical trends, economical influences,

fee structure, growth or decline based on preceding year, known impacts and/or actual

experience. The City of Kirksville receives monies from diversified revenue sources which

ensure a constant revenue stream even in difficult times and eliminates dependence upon any one

revenue source. The City’s Revenue Policy, as amended in 2010, provides guidance for

generation of revenue. This policy can be found in Appendix I, Budget and Financial Policies.

The economic climate both nationwide and local has seen improvement in some areas but until

there is seen widespread and consistent growth, Kirksville will continue to budget based upon a

conservative projection of revenue from taxes, licenses, grants, fines, intragovernmental and

intergovernmental payments, investment earnings, user charges and miscellaneous items. The

major sources of revenue for the City are from taxes, user charges, PILOTs and from

intergovernmental sources which are described in more detail on the following pages. This

discussion includes only recurring revenues and any major one-time or project-specific revenues.

Pass-through collections for the ½-cent economic development sales tax and the lodging tax

overstate the amount of revenue available to the City and are discussed separately due to their

unique purpose.

Total revenue of $24,343,818 is budgeted for 2013. Of this, $22,963,818 is available to fund

City operations. The remainder is pass-through monies: $1,230,000 collected from the ½-cent

economic development sales tax to fund the Highway 63 Alternate Route project and $150,000

collected from the 3.6% lodging tax to further Kirksville tourism. The breakdown by revenue

category and percentage of total revenues are illustrated in Figure 1.


43

Figure 1: 2013 Revenues by Source

Revenue Sources by Fund

The General Fund collects revenues that are not obligated for specific purposes, including

the 1-cent general sales tax, property taxes, franchise fees, licenses and permits, PILOTS,

Missouri motor vehicle distributions, various grant monies, activity fees, fines,

administrative fees for the management of the water and wastewater operations,

contributions and other miscellaneous receipts that are not allocable to other Funds.

Grant proceeds and general reimbursements are for specific repayments of expenditures

previously made.

Special Revenue Funds receive revenues that are legally restricted as to spending for a

specific purpose from a designated Fund. Receipts are from grants, property and/or sales

taxes captured for TIF projects, E911 telephone tax and contractual fees, community

partnership activity fees and user charges from the Airport, Aquatic Center and North

Park.

Capital Project Funds are primarily funded by voter-approved sales taxes, street or right-

of-way improvement grants, lease revenues and any project-specific reimbursements.

The Internal Service Funds receive monies based on cost allocations from other City

departments for vehicle maintenance and fuel through Central Garage or from City and

employee contributions for the funding of the self-insured health and dental plans.

The Enterprise Funds are primarily funded by charges to the users of the waterworks and

sewerage systems in addition to rental revenues and reimbursements. SRF bond proceeds

assist in funding capital projects while SRF interest credits offset debt service costs.

Effective with 2010, stormwater user charges fund debt service on the ARRA revenue

bonds issued for stormwater management.

Each Fiduciary and Agency Fund receives revenue specific to its purpose only, such as

contributions, earnings on trust principal, loan repayments and the pass-through ½-cent

economic development sales tax collected on behalf of the Highway 63 Transportation

Corporation. The City is the trustee for some of these Funds and is not allowed to spend

down the principal portion.

Revenue projections for 2013 considered such factors as local population and workforce

attributes, service offerings, employment rates, historical trends and the economic outlook.

Major sources of revenue for the City and any assumptions used in forecasting for 2013 are

discussed below. Applicable graphs show the history of the revenues presented.

Taxes

25%

PILOTs

7%

Intergovtl

10% User Charges

34%

Interest

1%

Pass-Through

0%

Loan/Bond

20% Other

3%


44

Taxes

Sales Tax

Revenue collections from sales taxes increase and decrease proportionately. The graph in Figure

2 depicts actual sales tax collections for fiscal years 2006 through 2011, projected for 2012 and

as budgeted for 2013. Sales tax revenue dipped in 2008 and 2009 due to local unemployment

rates going from 4.3% in 2007 to 6.9% in 2009. Beginning with 2008, this tax started reflecting

the deterioration in the economic climate at the national level due to high unemployment, a

reduction in consumer spending and closing of retailers. Sales gradually increased since 2009

due to the combination of an influx of new retailers and the increase in the Consumer Price Index

(CPI). Since this revenue source is highly elastic and dependent upon economic variables, such

as the growth of businesses, unemployment rates, national health and consumer outlook,

conservatism continues to drive the budget for these taxes.

The City Council believes in lessening the tax burden of citizens without sacrificing revenues

needed to provide essential services and capital. The City participates in two annual tax-free

holidays. Since 2007, the City has opted to participate in the annual three-day sales tax holiday

in August to relieve the local taxing pressure on consumers purchasing back-to-school items.

This has led to fluctuations in August sales tax collections since that time. Effective with 2009,

the City opted to participate in the annual Show Me Green sales tax holiday that occurs in April

in which sales taxes are exempted on qualifying appliances purchased during this seven-day

period. The effect on the City’s revenues by participating in these tax-free holidays continues to

be monitored.

Figure 2: Sales Tax History

General

The 1-cent general sales tax is a major revenue source for the General Fund and contributes to

funding City essential services, i.e., police, fire and streets, and general administrative services,

public building and land maintenance, code enforcement, engineering and recreational

programming, in addition to providing subsidies for the Airport and North Park. This tax is

imposed on all goods and commodities sold within the City, excluding drugs, farm machinery,

and other various exempted items.

Collections for 2013 are budgeted at $2,588,620, 33% of total General Fund revenue. Projected

collections for 2012 are approximately 1.4% higher than in 2011. A conservative approach has

been taken to project a .5% increase over projected 2012. Economic concerns, unemployment

level above 6%, slight increase in construction activity and continued sales by mail order or

$0.0

$0.5

$1.0

$1.5

$2.0

$2.5

$3.0

06 07 08 09 10 11 12 13

Mil

lion

s

Fiscal Years

General

Capital

Improvements

Transportation


45

Internet continue to affect growth in local retail sales. On the positive side, the City’s position as

a regional trade center and expanded retail offerings serve to attract and retain more local

shoppers.

Capital Improvements Collections from the ¼-cent capital improvement sales tax fund the needs of the Capital

Improvement Sales Tax Fund, also a Capital Project Fund. This tax was renewed by the voters

in April 2007 for an indefinite term. From October 2003 through September 2007, this tax was

used in its entirety to pay off the lease-purchase debt on the acquisition of the 3010 Industrial

Building and its property insurance. Commencing with 2008, this tax has funded numerous

capital projects, including a fire truck, narrowband radios, sidewalk rehabilitation, storm

drainage and alley improvements, park and recreational needs, ADA compliance issues, trails, in

addition to ongoing capital needs of the General and Airport Funds.

This tax is collected on the same items that are subject to the Transportation Sales Tax.

$621,790 is budgeted for 2013, which is a .5% increase over projected 2012, based on the same

assumptions as with the other sales taxes. An annual plan of allocation drives the expenditure of

this tax, focusing on the four categories of funding: equipment, project, community needs and

support. The 2013 CIST plan is included in the Capital Projects section of this document on

page 104.

Transportation

Transportation sales tax collections are the primary source of funding for the Transportation

Sales Tax Fund, a Capital Improvement Fund. Revenue from this ½-cent sales tax provides

funding for the major repair, reconstruction and construction of streets, including curb and gutter

improvements and crack sealing. Approximately 5% of this tax is committed to fund other

transportation needs such as, $24,792 to assist Kirk-Tran and $37,189 for the Airport. This tax is

set to expire December 31, 2015.

This tax is on the items that are subject to the general sales tax, with the exception of domestic

utility usage. The same rationale used for the 1-cent sales tax is used to budget this tax. For

2013, $1,239,620 is budgeted, a .5% increase over projected 2012. The five-year plan for use of

this tax is presented in the Capital Projects section of this budget document on page 105.

Property Taxes

The general property tax levied helps with funding General Fund operations. For 2012, this levy

was approved at an increased rate of $.6823 cents per $100 valuation, up .019 from the 2011

rate. The levy increased due to a decrease in assessed valuation of $1.6 million (excluding new

construction). Assessed valuation for 2013 is conservatively estimated at .9% growth over

amended 2012 using $1.8 million new realty construction valued in 2012 and 5% growth for

personal property. The Missouri State Auditor’s office allows a political subdivision to benefit

from new construction but not from reassessment in levy calculation. If a political subdivision

wants a higher levy than the formula allows, it must be approved by the voters.

Real and personal property taxes are budgeted at $885,303 and account for 11.4% of total

General Fund revenue for 2013. Revenue from personal property taxes is anticipated to


46

increase 5% based on the 2011 growth rate.

Taxes on railroad and utility assessed property are budgeted for $57,320, which is based

on the decreased value from 2011.

Prior and delinquent taxes are estimated at $68,400 using the past trend of collection rates

upon the level of delinquencies forecast at year-end 2012.

In December 1987, the City established a Tax Increment Financing District to capture real

property taxes from an increase in valuation for properties located in the Southeast area of the

City to fund infrastructure improvements in that area. The final improvement project as outlined

in the TIF plan was completed in 2010 and the Southeast Tax Increment Financing District Fund,

a Special Revenue Fund, was administratively closed in 2011. Since adequate monies had

previously been collected in prior years to finish all projects, no taxes had been captured since

2005. This dedicated funding of approximately $1.5 million allowed for infrastructure projects

including water and sewer line extensions, LaHarpe Street extension, storm drainage, Jamison

curb and gutter, a trail extension and the Highway 63 water line to be accomplished in this area.

A Tax Increment Financing District for downtown Kirksville was established in December 1999.

For 2013, real estate taxes of $229,570 are budgeted to be captured on the increase in valuation

from 1999 on qualifying property in this district. Improvements benefiting the downtown district

are based on priorities established by the TIF Commission and the availability of funds.

Infrastructure projects commenced in 2006, providing for improved downtown walkways,

parking lot improvements, Jefferson Street reconstruction, Franklin Street CBD design and

wayfinding signage.

A third TIF district was established in 2009 to fund rehabilitation of a shopping center on the

South Highway 63 corridor. Real estate taxes of $0 are anticipated to be captured in 2013 from

this new venture. As of year-end 2012, this project had not progressed, thus the projects will

most likely be completed on a pay-as-you go basis for the improvements to private

infrastructure. A loan from the Missouri Transportation and Finance Corporation and a grant

from the Missouri Highway and Transportation Commission provided assistance in the financing

of the public infrastructure.


47

The graph in Figure 3 presents the historical trend of property tax collections for fiscal years

2006 through 2011, amended for 2012 and budgeted for 2013. There has been little growth in

total property tax collections due to reassessment and new construction, in addition, the

limitation on the tax rate by RSMo 137.073 substantially limiting the tax rate to the same amount

of tax revenue to the prior year.

Figure 3: Property Tax

Annual assessed valuations starting with 2006 are shown in Figure 4.

Figure 4: Assessed Valuation

PILOTs

Franchise Taxes

The City currently has four franchise agreements encompassing telephone, electric, gas, and

cable television providers. Franchise fees are budgeted in the General Fund since they are non-

obligated sources of revenues and are available to pay for the general operations of the City.

Revenues generated from franchise fees are volatile and dependent upon consumer selections,

alternative sources, weather conditions and change in rate structures which all impact the City’s

budget. Franchise fees are budgeted in total for $1,566,370 for 2013, level with amended 2012

due to the following:

It is anticipated that wireless payments will level off so 2013 telephone franchise fee

collections are budgeted at amended 2012.

Electric fees in 2012 were the lowest year in the past three years. Therefore, the budget

for 2013 is based on the amended 2012.

Collections in natural gas franchise fees decreased approximately 10% from 2011. Due

to rate adjustments, 2013 franchise fees are budgeted at a 1% growth over amended 2012.

$0.0

$0.2

$0.4

$0.6

$0.8

$1.0

06 07 08 09 10 11 12 13

Mil

lio

ns

Fiscal Years

Property Tax

Railroad and

Utility

Tax Increment

38.7 35.5 32.9 31 32.7 33.8

$0

$20

$40

$60

$80

$100

$120

$140

07 08 09 10 11 12

Mil

lion

s

Fiscal Years

Real

Personal


48

Cable television franchise fees are budgeted at the amended 2012 level. This franchise fee is the

most volatile due to alternative offerings available to consumers and is the most expendable in a

tight economy. A franchise fee for video service providers was put into place on November 19,

2012 for 5% of gross revenues. This new addition to the Ordinance will allow the City to collect

a franchise fee and regulate customer service for any new video service providers that offer

service within the City, but are registered with the Public Service Commission, without a

franchise agreement with the City. The City’s current franchise agreement with Cableone will

expire in 2015 at which time it is anticipated that Cableone will fall under this new Ordinance.

Figure 5 illustrates the trend of franchise fee receipts for fiscal years 2006 through 2011,

amended for 2012 and budgeted for 2013.

Figure 5: Franchise Taxes

Utility Fund - Management Fees

Due to services provided from General Fund operations, a management fee is assessed on both

the water and wastewater operations in the Utility Fund. This is to offset the costs incurred by the

General Fund in the administration of each by covering a percentage of salaries and benefits,

equipment usage, forms and supplies, plus an allocation of overhead from the various General

Fund departments that assist in the utility operations. Effective with 2008, a 5% flat fee on

actual water and sewer gross revenues has been assessed which replaced the calculation of actual

costs done in prior years. The Utility Fund has benefited from the reduction in the cost to

manage the water and sewer operations while the General Fund has been negatively impacted

with the lower fees assessed. Any growth in these fees is attributable to the growth in water and

sewer revenues.

Prior to 1993, the fee charged was arbitrary. A study was performed to determine the true cost,

which found that the Water Fund was paying more than its fair share and the Wastewater Fund

was paying less. From 1993 through 2007, the City charged out the true cost based on the annual

reassessment of costs. Due to the City’s investment in a computer system, software and higher

personnel benefits, management fees steadily increased through fiscal year 2004. 2006 declined

by 11% due to the reorganization of personnel and expiration of the computer software and

depreciation period on equipment used. A reassessment of personnel time allocated to the utility

operations affected 2007 which caused a 23.6% decrease in wastewater and a 29.5% decrease in

water fees.

Figure 6 illustrates the history of management fees assessed each enterprise operation for fiscal

years 2006 through 2011, amended for 2012, and budgeted 2013. Commencing with 2008, these

fees are in direct correlation with the charges from water and sewer services provided.

$0.0

$0.2

$0.4

$0.6

$0.8

$1.0

06 07 08 09 10 11 12 13

Mil

lion

s

Fiscal Years

Electric

Gas

Telephone

Cable TV


49

Figure 6: Management Fees

Utility Fund – PILOTS

Effective for the 2013 budget year, a franchise-type fee of 5% on utility gross receipts was

implemented. In “Insert Year”, the management fee assessed to the Utility Fund was 12%. As

noted in the above management fee section, in 2008 the management fee was set at 5%. The

progressive decline in management fees has had a negative impact on the General Fund

operations. This fee was assessed to allow the City to continue with its essential services.

User Charges

Utility

User fees from the provision of water and sewer services account for 65% of total user charges

and are budgeted in the Utility Fund. As an enterprise activity, these charges are adjusted to a

level to cover operations, debt service and capital as well as to fund a reserve for future capital

replacement. The rates are reviewed twice annually, mid-year and then as part of the budget

process, to ensure adequate funding of current year activities and for the upcoming budget year.

User charges are separately accounted for by the water and sewer operations.

Since water and sewer revenues are dependent upon a constant level of usage and customers,

they are variable and often unpredictable due to weather conditions. It is anticipated that

coverage of operations, capital and debt provides suitable coverage. However, before additional

projects are considered beyond 2013, another rate structure analysis will need to be conducted

prior to participating in future SRF bond issuances.

Water

Water service charges are used to fund water-related operations, capital and debt service to

maintain and allow for improvements to the water system. Provision of quality water resources

and watershed management of the City’s two lakes, Forest Lake and Hazel Creek Lake, are

primary goals of the waterworks system.

The City provides water service to more than 7,000 customers directly, inside and outside the

City limits, and to the Adair Public Water Supply District customers. In 2002, it was necessary

to revisit the water rates since revenues were not meeting operations and capital needs. Water

rates had not been changed since August of 1982 even though costs of operations had increased

$0.0

$0.1

$0.1

$0.2

$0.2

$0.3

06 07 08 09 10 11 12 13

Mil

lio

ns

Fiscal Years

Water

Wastewater

Stormwater


50

over twenty-year interim, along with capital acquisition and meeting government-mandated

compliance. An in-house water rate study was completed in 2003 to determine the rates

necessary to pay for capital improvements while maintaining operations and meeting Federal and

State drinking water regulations. Tightened security has also been necessary as a result of the

increased homeland security measures causing an increase in cost of operations. Based on the

results of the rate study project, increases in water rates were deemed long overdue in order to

meet current and projected demands. Rates were increased incrementally on an annual basis

over a five-year period beginning in April 2003. Prior to October 2003, the Water Fund received

a subsidy from the Capital Improvement Sales Tax of one-half the monthly tax collections,

which averaged $250,000 annually. In October 2003, the capital improvement sales tax monies

were redirected to pay debt service on the purchase of the 3010 Industrial Road property instead.

The loss of the subsidy coupled with the attempt to play catch-up with water rates caused the

water operations to be financially deficient. Revenue from wastewater operations also

subsidized the waterworks operations.

Drinking water general obligation bonds matured in March 2005. Participation in the drinking

water SRF bond issuance program first occurred in the fall of 2004 to finance an extension of the

City’s water main to the Airport, which occurred in conjunction with the Adair Public Water

Supply District extending the line to supply water to the City of LaPlata. Additional SRF

funding was received in the fall of 2005 to upgrade the water treatment facility and water main

improvements.

In April 2006, voters approved the City to acquire additional bonds of up to $3.5 million for

future water needs. In April 2007, $3.5 million was issued to fund needed water plant

improvements and to replace the downtown water line. Even after these projects are completed,

need for additional funding to ensure capital replacement and infrastructure improvement is still

necessary to maintain water quality standards and for Federal and State compliance directives.

Effective with 2008, a fixed service availability fee of $5 per month on each service connection

was implemented in addition to lowering the monthly minimum consumption from 300 cubic

feet to 100 cubic feet. In 2011, the minimum consumption was raised to 200 cubic feet. In order

to continue participation in the SRF program, net income from operations need to sufficiently

cover annual debt service on the $4.8 million currently owed. In 2010, the fixed service

availability fee was increased to $7.50 per month on each water connection due to the lack of

growth in water revenues even though the costs of operations continued to increase. In 2012, the

fixed service availability fee was increased again to $8.50 to fund ongoing operations, debt

service and capital needs. Water user charges are budgeted at $3.35 million for 2013, level with

amended 2012. 2012 was a drought year so consumption is expected to decrease in 2013, which

should be offset by the Schneider Electric meter replacement project guarantee of additional

revenues as well as factoring in no plans to increase the rates in 2013. A professional rate study

is budgeted for 2013 to evaluate the current rate structure and may affect rates in 2014.

Sewer

Sewer charges fund the operations, debt service and capital necessary to maintain and upgrade

the sewerage system. Provision of sewer services expanded with annexation to non-sewer areas

contingently located to the city limits. Installation of sewer lines in the annexed areas was

financed through the SRF program.


51

Sewer charges are generally based on water consumption so forecasting is based on the same

assumptions – no increase in service connections or customers and stable usage. In conjunction

with the water rate study undertaken in 2002, it was also necessary to revisit the sewer rates since

revenues were not able to sustain operations, capital and increasing debt service. Sewer rates

had been changed in 1997 and 1998 with the City’s initial participation in the SRF program.

Based on the results of the 2002 rate study, increases in sewer rates were necessary in order to

meet current and projected demands. Rates were also increased incrementally on an annual basis

over a five-year period beginning in April 2003. Sewer charges increased in 2012 to $.0308 per

cubic foot. In the past, wastewater operations were able to cash flow and subsidize the

waterworks operations by financing capital projects. This is no longer true since wastewater

revenues are struggling to meet operational demands in addition to meeting debt obligations and

capital replacement. The annual debt service on the $6.7 million currently outstanding along

with $2.1 million approved by voters in 2010 for stormwater projects which began in 2011 and

will continue through 2013, along with anticipated bonds to be issued within the next two years

has increased to a level where additional revenue is necessary in order to receive future SRF

financing. The sewer system is very capital-intensive and is a corrosive environment which is

prone to replacement more often than the water system. The City’s consulting engineers have

recommended more than nine million dollars in necessary improvements to the sanitary sewer

collection system. The 2013 capital plan includes $1.42 million dollars for repair and

replacement of sanitary sewer mains in the City’s southeast area in Basins F and G. These

projects are supported by State Revolving Fund (SRF) loans. The City has engaged HDR

Engineering Inc to complete plans and specifications for improvements to the wastewater

treatment plant by the end of 2013. Construction of improvements, following approval of design

by the Missouri Department of Natural Resources, is expected to begin in 2014.

Also effective with 2008, a fixed service availability fee of $5 monthly on each service

connection was implemented in addition to lowering the monthly minimum consumption from

300 cubic feet to 100 cubic feet. In 2011, the minimum consumption was raised to 200 cubic

feet. As with the water rates, sewer rates are reviewed annually to continue participation in the

SRF program. Revenues are also dependent on water usage affected by weather conditions and

customer habits, which fluctuates from year to year. In 2010, the monthly fixed service

availability fee was increased to $7.50 on each sewer connection to help offset the lack of growth

in revenues combined with increasing costs of operation, capital and debt service. In 2012, the

fixed service availability fee was increased again to $8.50 to fund ongoing operations, debt

service and capital needs. Basic sewer charges are budgeted for $2.83 million for 2013, level

with amended 2012. 2012 was a drought year so consumption is expected to decrease in 2013,

which should be offset by the Schneider Electric meter replacement project guarantee of

additional revenues as well as factoring in no plans to increase the rates in 2013. A professional

rate study is budgeted for 2013 to evaluate the current rate structure and may affect rates in 2014.

Stormwater

In 2010, the City issued $2.274 million in American Recovery and Reinvestment Act Recovery

Zone Bonds to finance stormwater improvements. This issuance of debt was approved by the

voters in April 2010 along with a stormwater utility fee to cover debt service. A monthly

stormwater fee of $2.20 is assessed on each customer within the city limits that has either a water

or sewer connection.


52

Stormwater charges are budgeted at $178,700 for 2013, which will be adequate to cover debt

service as long as the City receives the 45% interest rebate of $57,628 available from the Internal

Revenue Service that is offered in conjunction with issuance of these stimulus bonds. If the

interest rebate program is discontinued or the City becomes ineligible to receive the credit, the

stormwater utility charge will be reviewed for adjustment.

Further discussion on the debt structure for the water, wastewater and stormwater operations can

be found in the Debt Obligations section of this document starting on page 106.

Contractual $.48 million is budgeted to be collected from contractual fees to support the E911 Central

Dispatch operation in 2013. This is based on agreements with partnering entities and account for

5% of total user charges. Additional fees may be necessary from the E911 participants to fund

operations in 2014.

Intergovernmental

This revenue type encompasses distributions from the State of Missouri for the City’s pro-rata

share of the statewide collection of motor vehicle sales tax, motor vehicle fuel tax and motor

vehicle licensing, in addition to State and Federal grant monies received. The share of motor

vehicle distributions is based on ratio of the City’s population to the statewide population. These

monies are General Fund revenues and are budgeted in total of $652,070 for 2013, which is a 2%

increase over amended 2012 collections. Since 2007, these revenues have been negatively

impacted by higher gas pump prices, vehicle sales and curtailed road travel. For 2013, the same

assumptions exist and are accounted for in the budget for this revenue source.

Grant funding is anticipated to increase in 2013 and remain a viable source for funding

emergency service operating and capital projects. Receipt of grant monies is budgeted in the

General Fund, the Community Development Block Grant Fund, the Walking and Cycling Trail

Grant Fund, the Downtown TIF Fund, the Capital Improvement Sales Tax Fund, and the Airport

Fund. In total, $2,279,924 is budgeted for 2013. The General Fund anticipates grants in the

provision of law enforcement/emergency services and solid waste management program in total

of $153,824. In the CDBG Fund, economic development efforts will be furthered with the

receipt of grant funding in total of $300,000 in support of a stormwater drainage project.

$436,550 is anticipated for the promotion and construction of bike lanes and routes through the

Get Active Kirksville project and in support of the Safe Routes to School grant in the Trail Fund.

In the Airport, $939,550 is budgeted to be received from federal entitlement funds and MoDOT

for entrance roadway improvements and fuel system rehabilitation.

Investment Earnings

Interest is earned on certificates of deposit, escrow accounts and money market accounts, in

addition to interest credits received from participation in the SRF program. The City maintains a

pooled cash account and each Fund that is in a positive cash position, is allocated a proportionate

amount of interest earned. The City operates under an Investment Policy that was revised in


53

2010 to correlate with the policy used by the State of Missouri (Appendix I: Budget and

Financial Policies). Funds are invested in CDs on either a short-term basis or for longer terms,

dependent on cash flow and operational needs of the City.

Interest is budgeted in total for $387,750 on all City Funds, which accounts for 1.6% of total

revenues. Approximately 79% of interest is attributable to interest credits that are received

through the SRF program used to offset debt service payments incurred for the water and

wastewater operations. The level of City investments has declined over the recent years due to

out-of-pocket funding for public infrastructure projects, stagnant revenues, rising costs and

expanded level of services.

The unspent portion of the bond proceeds issued for stormwater will be invested in an instrument

that generates the most earnings until expended. In 2012, the City’s bank and depository

services contract expired and was renewed at a fixed rate of interest of 1% on all interest-bearing

accounts through August 2014.

Figure 7 depicts the receipt of investment earnings for fiscal years 2006 through 2011, amended

2012, and budgeted for 2013. In 2006 and 2007, the City was able to receive higher interest

rates on investments but since that time, interest rates have plunged plus the City has not seen

available monies to set aside and invest in CDs. Interest credits on SRF program reserves are

expected to remain low through 2013. The City will see a decrease in 2013 due to the bank rate

on the pooled operating account going from 2.08% to 1%.

Figure 7: Investment Earnings

Other

Lease/Bond Proceeds

For 2013, the City will seek $6.2 million in external financing. SRF will provide funding of

$1.42 million for projects anticipated in 2013 for sewer lines and structural repairs to basin F &

G. A capital lease project will be financed in 2013 by U.S. Bancorp Government Leasing and

Finance, Inc. at an interest rate of 1.96% on principal of $4,747,668. The details of this lease can

be found in the Long Term Debt section on page 121.

Miscellaneous

Various sources of revenue comprise the $611,139 budgeted for miscellaneous income, which

accounts for 3% of total City revenue. Included in this revenue category are recurring receipts

that are tracked through specific accounts, such as refunds and reimbursements, contributions,

$0.0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 $0.7 $0.8

06 07 08 09 10 11 12 13

Mil

lion

s

Fiscal Years


54

sale of property, rental/lease income, loan repayments, fares and employee contributions for

health and dental premiums. The City also receives revenue from various sources that are non-

recurring for specific purposes or that are non-specified. Each receipt is recorded in the

appropriate Fund.

Pass-Through

Lodging Tax

This tax was first implemented with the 2007 budget. This revenue source has continued to

exceed expectations. For 2013, $150,000 is budgeted from collection of lodging tax receipts.

The City collects this tax for the benefit of the Kirksville Chamber of Commerce’s convention

and tourism initiative. It is a pass-through tax, with the exception of a 1% administrative fee

retained by the City.


55

GENERAL FUND REVENUES

Overview

General Fund revenues total $7,766,018

(excluding transfers) for 2013. The primary

sources are shown by category and

proportionate share of total in the bar chart

at the right. Taxes and franchise fees are the

largest source of revenue for the General

Fund and generate 75% of the total.

Intergovernmental revenues are the next

largest at 10% of total.

Other revenue category includes investment

earnings, charges for services, refunds,

contributions and any non-recurring

receipts.

Revenues for 2013 are budgeted to increase

4.6% from amended 2012 due to the

addition of the PILOTs from the Utility

Fund.

Taxes and Franchise Fees

Taxes and franchise fees comprise 75% of

total General Fund revenue. The pie chart at

the left shows the source and percentage by

type of tax. Revenue generated from the 1-

cent sales tax remains the highest in this

category and also accounts for 44% of total

General Fund revenue. Franchise fees on

telephone, electric, gas and cable television

services are the second highest source of this

category of revenue and generate 27% of total

General Fund revenue. The other category

includes PILOTs, business surtax, and

financial institution tax.

Lodging tax is included in this category but

these monies are collected on behalf of the

tourism effort and are not available for City

use.

$0 $1 $2 $3 $4 $5 $6 $7

Millions

Sales

44%

Property

17%

Franchise

27%

Cigarette

2%

Lodging

3% Other

7%


56

GENERAL FUND EXPENDITURES BY DIVISION

Overview

The above chart shows budgeted General Fund expenditures by division for 2013 in comparison

to the amended budget for 2012. The table shows budgeted expenditures by division and the

variances between the two years.

Analysis

Expenditures have been restricted as much as possible without sacrificing services. The 2013

budget for the General Fund has increased 14.85% in total from 2012. General administration is

budgeted to receive $3.2 million to fund the internal support functions of Council,

Administration, Human Resources, Economic Development, Finance, Information Systems,

Municipal Court and Public Buildings. The budget for 2013 increased 35% primarily due to the

Schneider Electric project for $909k. The details of this project can be found in the capital detail

$0.0

$0.5

$1.0

$1.5

$2.0

$2.5

$3.0

$3.5

General Admin Police Fire Public Works Codes & Eng Comm Svcs

2012

2013

Adopted Amended

Budget Budget Increase/ %

Division 2013 2012 (Decrease) Change

Council and Boards 522,159 498,008 24,151 4.85%

Administration 223,801 214,472 9,329 4.35%

Human Resources 81,681 74,652 7,029 9.42%

Economic Development 437,924 429,859 8,065 1.88%

Finance 309,542 287,746 21,796 7.57%

Information Systems 211,877 225,983 (14,106) -6.24%

Municipal Court 152,527 144,482 8,045 5.57%

Public Buildings 1,143,116 319,341 823,775 257.96%

Police 1,956,019 1,917,425 38,594 2.01%

Fire 1,591,794 1,415,178 176,616 12.48%

Public Works and Streets 1,817,863 1,710,165 107,698 6.30%

Codes and Engineering 471,363 457,886 13,477 2.94%

Community Services 390,012 351,287 38,725 11.02%

Transfer Out 167,181 204,683 (37,502) -18.32%

Total 9,476,860 8,251,166 1,225,694 14.85%


57

section of this document on page 95. Police and fire are budgeted to receive $2 million and $1.6

million in funding, respectively, to provide emergency services to the citizenry. The police

budget is 2% higher due to personnel-related costs. Fire increased 12.5% primarily due to

personnel-related costs, a vehicle replacement for the Fire Chief, and fire equipment purchases

that are grant reimbursable up to 95% of the cost. Public Works and Streets are allocated

funding of $1.8 million for street and park maintenance, an increase of 6.3% from the prior year

due to personnel-related costs and an increase to operating costs, specifically chemicals,

electricity for street lights, and street materials. Codes and Engineering budget increased 3% due

to personnel-related costs. Community Services increased 11% due to personnel-related costs

and to necessary equipment repairs. Transfers out decreased by 18% due to the General Fund

not providing support to stormwater projects in 2013.


58

GOVERNMENT-WIDE EXPENDITURES BY FUNCTION

Overview

The bar graph shows expenditures by function as budgeted for both 2013 and amended 2012.

Overall, there has been a 13% increase in the 2013 budget over the 2012 amended budget.

Analysis

Due to the large amount of capital required to sustain operations, the funding of utility

projects and extent of services provided, the Utility Fund continues to require the highest

level of funding. Due to the extent of projects financed, its share of funding for 2013 has

increased over the prior year and is 44% of the total budget. See the Utility capital detail

in this document on page 99.

Public safety, inclusive of police, fire, and E911, is to receive 13% of funding. Funding

of essential services receives high priority in allocation of monies and has increased for

2013.

Public works, codes and streets are to receive 12% which includes capital and

transportation improvements. Street maintenance continues to be a high priority and

essential service.

Transportation is 6% of 2013 funding, which includes monies in support of Kirk-Tran,

Kirksville Regional Airport and for repayment of the Highway 63 Alternate Route

project.

The internal service function, inclusive of Central Garage and self-funded Insurance, is

budgeted to receive 7% of total 2013 funding. Due to the unknown costs in health

claims, the Insurance Fund is budgeted at maximum claim liability. Costs of these two

funds directly impact the budget of other functions.

Administrative support function is to receive 8% of total budget allocation. This function

includes Council and Boards, Administration, Human Resources, Finance, Information

Services, Municipal Court and Public Buildings. 2013 funding is to increase due to the

$0

$2

$4

$6

$8

$10

$12

$14

$16

Rec

rea

tio

n

Eco

no

mic

Dev

elo

pm

ent

Ad

min

istr

ati

ve

Inte

rna

l S

erv

ices

Tra

nsp

ort

ati

on

Pu

bli

c

Wo

rks/

Co

des

/Str

eets

Em

erg

ency

Ser

vic

es/E

91

1

Uti

lity

2012

2013


59

Schneider Electric project for $909k. The details of this project can be found in the

capital detail section of this document on page 95.

Economic development efforts account for 8% of the 2012 budget. This encompasses

funding for the pass-through lodging tax, K-REDI support, TIFs, and economic

development loans. The efforts budgeted for the S Highway 63 TIF and CID and

downtown initiatives have increased the allocation for 2013.

The Recreation function continues to receive the smallest share of funding of 2% for the

Aquatic Center, North Park, park facilities and community-wide recreational

programming. The operations of the Aquatic Center and North Park cannot sustain

themselves through user fees and rely on subsidies from the General Fund.


60

GOVERNMENT-WIDE EXPENDITURES BY CATEGORY

Overview

The pie chart shows the allocation of the total budget by category for 2013, excluding transfers.

The table shows the budgets for both 2013 and amended 2012 and the corresponding variance

and percentage of change. The transfers are not included in the appropriated budget and are for

informational purposes only.

Comparative Analysis

Due to the extensive infrastructure improvements and capital projects planned, the allocation for

capital is 42% of the 2013 budget. The budget for capital has increased 312% over the amended

2012 allocation. The detail of the capital expenditures can be found in the capital detail section

of this document on page 90. Since the City is predominantly a service provider, personnel costs

receive a high percentage of the budget, at 24% of the 2013 allocation, and represents a 7%

increase over amended 2012 primarily due to higher medical premiums, retirement contributions,

Personnel

24%

Maintenance

5%

Contracts &

Services

12%

Supplies & Other

6%

Utilities

2%

Capital

42%

Debt

9%

Adopted Amended

Budget Budget Increase/ %

Category 2013 2012 (Decrease) Change

Personnel Services 8,116,789 7,575,299 541,490 7.15%

Maintenance 1,526,032 1,456,529 69,503 4.77%

Contracts & Services 4,030,121 3,708,992 321,130 8.66%

Supplies & Other 1,963,072 1,566,029 397,043 25.35%

Utilities 699,591 644,538 55,053 8.54%

Capital 14,041,915 3,406,767 10,635,148 312.18%

Transfer Out 5,967,797 3,678,338 2,289,460 62.24%

Debt Service 2,881,480 1,849,567 1,031,913 55.79%

Total 39,226,797 23,886,058 15,340,739 64.22%


61

and cost of living adjustments. Contracts and services represent 12% of the budget, which

increased over amended 2012 by 8.6%, due to a new PILOTs fee established in 2013 for the

Utility Fund. Supplies and other expenses increased by 25% over amended 2012, primarily due

to the anticipated increased cost of goods sold for Airport octane fuel. Debt service will increase

by 56% due to the repayment of the Schneider Electric project. The details of the lease can be

found in the lease section of this document on page 121.

Even though not included in the budget, transfers between Funds increased for 2013 by 62% due

to transfers from the Utility Fund to the Utility Fund capital replacement reserve to fund future

year capital projects and a one-time special transfer from the Utility Fund to the General Fund to

cover projects leased under the Schneider Electric project.


62

FINANCIAL SUMMARIES


63

CHANGES IN FUND BALANCE/FUND EQUITY FOR 2013

Beginning Ending

Balance Increases Decreases Net Increase/ Balance

2013 (Decrease) 2013

Governmental Funds

General Fund (10) $1,742,633 $9,119,991 $9,476,860 ($356,869) $1,385,764

Community Development Block Grant Fund (15) 36,273 300,678 325,000 (24,322) 11,951

Walking and Cycling Trail Grant Fund (16) 19,391 452,045 451,550 495 19,886

Downtown Tax Increment Financing District Fund (21) 618,521 821,285 1,438,248 (616,963) 1,558

South Highway 63 Tax Increment Financing District Fund (22) 207,582 51,000 256,254 (205,254) 2,328

South Highway 63 Corridor Improvement Plan (23) 45,439 45,670 57,710 (12,040) 33,399

Forensic Laboratory Fund (24) - - - - -

E911 Central Dispatch Fund (25) 37,904 533,348 570,552 (37,204) 699

Public Transit Fund (26) - - - - -

GIS Consortium Fund (27) - - - - -

Community Partnership Fund (28) 1,623 20 - 20 1,643

Airport Fund (87) (709,716) 2,065,762 2,010,872 54,890 (654,826)

North Park Fund (89) (67,714) 178,381 110,483 67,898 184

Capital Improvement Sales Tax Fund (31) 154,932 793,687 940,139 (146,452) 8,480

Transportation Sales Tax (32) 24,083 1,239,620 1,074,181 165,439 189,522

Industrial Park Fund (33) 280 21,720 22,000 (280) -

Hwy 63 Alt Route (34) 547,836 1,230,000 500,000 730,000 1,277,836

Veterans Memorial Fund (91) 5,313 360 500 (140) 5,173

Tri-Centennial Trust Fund (92) 374 8 - 8 382

Investment in Kirksville Charitable Fund (93) - - - - -

Forrest-Llewellyn Cemetery Trust Fund (94) 53,218 508 508 - 53,218

Nancy Reed Fugate Trust Fund (95) 6,125 122 122 - 6,125

Revolving Loan Fund (96) 191,902 67,387 115,000 (47,613) 144,289

Total Governmental Funds 2,916,000 16,921,591 17,349,979 (428,387) 2,487,612

Enterprise Fund (80/81) 7,444,578 17,546,690 19,572,572 (2,025,882) 5,418,696

Internal Service Funds

Central Garage Fund (40) (81,170) 711,202 630,031 81,171 1

Insurance Fund (60) 681,044 1,301,800 1,674,216 (372,416) 308,628

Total Internal Service Funds 599,874 2,013,002 2,304,247 (291,245) 308,629

Total All Funds $10,960,452 $36,481,283 $39,226,797 ($2,745,514) $8,214,938


64

FINANCIAL SUMMARY OF SOURCES AND USES

ADOPTED AMENDED ACTUAL ADOPTED AMENDED ACTUAL

2013 2012 2011 2013 2012 2011

Revenues

Taxes/PILOTS $5,813,833 $5,445,783 $5,541,194 $424,733 $426,249 $493,255

Licenses and Permits 371,780 407,461 402,307 - - -

Intergovernment/Grants 805,894 747,185 783,683 2,091,100 542,848 242,602

Charges for Services 152,000 187,916 153,462 968,648 727,050 866,832

Fines and Costs 168,566 168,447 191,686 - - -

Investment Earnings 16,750 26,356 30,514 8,773 14,113 9,516

Loan Repayments - - - - - -

Contractual Fees 318,998 319,000 248,000 491,408 464,129 458,130

Rental Payments - - - - - -

Miscellaneous 109,797 101,187 197,495 140,157 21,794 74,986

Internal Service Fees - - - - - -

Utilities Service Fees - - - - - -

Total Revenues 7,757,618 7,403,335 7,548,342 4,124,819 2,196,183 2,145,321

Expenditures

General Government 2,607,621 2,509,448 2,386,488 191,693 226,118 277,429

Public Safety 3,392,349 3,229,256 3,184,205 570,552 546,665 524,211

Public Works 1,612,743 1,483,258 1,399,109 - - -

Community Services/Recreation 382,412 343,287 370,612 - - -

Transportation - - - 1,043,856 821,492 1,031,802

Public Utilities - - - - - -

Capital Improvement Projects 1,314,553 481,235 200,745 3,064,314 266,193 185,936

Debt Service - - - - - -

Internal Service - - - - - -

Total Expenditures 9,309,679 8,046,483 7,541,160 4,870,415 1,860,468 2,019,378

Excess (Deficiency) of Revenues

Over Expenditures (1,552,061) (643,148) 7,182 (745,596) 335,715 125,943

Other Financing Sources (Uses)

Capital Assets Disposition/Contribution 8,400 22,627 15,821 - - -

Loan/Bond Proceeds - - - - - -

Transfer In 1,353,973 477,435 267,421 323,370 352,187 210,947

Transfer Out (167,181) (204,683) (100,500) (350,254) (340,042) -

Total Other Financing Sources (Uses) 1,195,192 295,379 182,742 (26,884) 12,145 210,947

Net Increase (Decrease) ($356,869) ($347,769) $189,924 ($772,480) $347,860 $336,891

General Fund Special Revenue Fund


65



2013 2012 2011 2013 2012 2011

Revenues

Taxes/PILOTS $3,091,410 $2,399,988 $1,824,072 $0 $647,595 $1,153,022

Licenses and Permits - - - - - -

Intergovernment/Grants 35,000 70,000 - - - -

Charges for Services - - - - - -

Fines and Costs - - - - - -



Contractual Fees - - - - - -

Rental Payments - - - - - -

Miscellaneous 131,472 197,984 114,000 4,528 68,666 9,282

Internal Service Fees - - - - - -

Utilities Service Fees - - - - - -

Total Revenues 3,263,307 2,677,013 1,946,687 8,131 721,948 1,169,876

Expenditures

General Government 46,792 46,176 114,668 - 647,595 1,153,022

Public Safety - - - - - -

Public Works - - - - - -

Community Services/Recreation - - - - - -

Transportation - - - - - -

Public Utilities - - - - - -

Capital Improvement Projects 1,205,729 1,094,571 1,665,369 - - 1,043

Debt Service 652,344 151,277 176,789 115,622 100,623 101,373

Internal Service - - - - - -

Total Expenditures 1,904,865 1,292,024 1,956,826 115,622 748,218 1,255,438


Over Expenditures 1,358,442 1,384,989 (10,139) (107,491) (26,270) (85,563)


Capital Assets Disposition/Contribution - - - - - -

Loan/Bond Proceeds - - 720,888 - - -

Transfer In 21,720 27,312 140,294 60,254 15,000 -

Transfer Out (631,455) (764,195) (558,534) (508) (101,121) (9,129)

Total Other Financing Sources (Uses) (609,735) (736,883) 302,649 59,746 (86,121) (9,129)

Net Increase (Decrease) $748,707 $648,107 $292,510 ($47,745) ($112,391) ($94,692)

Capital Improvement Funds Ficuciary/Agency Funds


66

ADOPTED AMENDED ACTUAL

2013 2012 2011

Revenues

Taxes/PILOTS $9,329,976 $8,919,615 $9,011,542

Licenses and Permits 371,780 407,461 402,307

Intergovernment/Grants 2,931,994 1,360,033 1,026,285

Charges for Services 1,120,648 914,966 1,020,294

Fines and Costs 168,566 168,447 191,686

Investment Earnings 34,551 55,197 56,218

Loan Repayments - - -

Contractual Fees 810,406 783,129 706,130

Rental Payments - - -

Miscellaneous 385,954 389,631 395,763

Internal Service Fees - - -

Utilities Service Fees - - -

Total Revenues 15,153,874 12,998,479 12,810,225

Expenditures

General Government 2,846,106 3,429,337 3,931,606

Public Safety 3,962,901 3,775,921 3,708,416

Public Works 1,612,743 1,483,258 1,399,109

Community Services/Recreation 382,412 343,287 370,612

Transportation 1,043,856 821,492 1,031,802

Public Utilities - - -

Capital Improvement Projects 5,584,596 1,841,998 2,053,093

Debt Service 767,966 251,900 278,163

Internal Service - - -

Total Expenditures 16,200,581 11,947,193 12,772,802


Over Expenditures (1,046,706) 1,051,286 37,423


Capital Assets Disposition/Contribution 8,400 22,627 15,821

Loan/Bond Proceeds - - 720,888

Transfer In 1,759,317 871,934 618,663

Transfer Out (1,149,398) (1,410,041) (668,163)

Total Other Financing Sources (Uses) 618,319 (515,480) 687,209

Net Increase (Decrease) ($428,387) $535,806 $724,632


Total Government Funds


67


2013 2012 2011 2013 2012 2011

Revenues

Taxes/PILOTS - - - - - -

Licenses and Permits - - - - - -

Intergovernment/Grants - - - - - -

Charges for Services - - - - - -

Fines and Costs - - - - - -



Contractual Fees - - - - - -

Rental Payments 146,960 131,979 136,546 - - -

Miscellaneous 37,625 25,507 34,807 - 93,447 116,499

Internal Service Fees - - - 2,006,752 1,959,739 1,825,265

Utilities Service Fees 6,604,808 6,622,555 6,483,073 - - -

Total Revenues 7,136,342 7,171,830 7,092,194 2,013,002 2,062,224 1,948,524

Expenditures

General Government - - - - - -

Public Safety - - - - - -

Public Works - - - - - -

Community Services/Recreation - - - - - -

Transportation - - - - - -

Public Utilities 6,184,854 5,010,762 5,553,959 - - -

Capital Improvement Projects 8,569,319 1,649,769 2,026,291 - - -

Debt Service - - - - - -

Internal Service - - - 2,304,247 1,599,996 2,052,855

Total Expenditures 14,754,173 6,660,531 7,580,250 2,304,247 1,599,996 2,052,855


Over Expenditures (7,617,831) 511,299 (488,057) (291,245) 462,227 (104,332)


Capital Assets Disposition/Contribution 32,200 - - - 583 -

Licenses and Permits 6,169,668 - 1,627 - - -

Transfer In 4,208,480 2,806,404 3,383,844 - - -

Transfer Out (4,818,399) (2,268,297) (3,334,344) - - -

Total Other Financing Sources (Uses) 5,591,949 538,107 51,127 - 583 -

Net Increase (Decrease) ($2,025,882) $1,049,406 ($436,929) ($291,245) $462,810 ($104,332)


Internal Service FundsUtility Fund


68



2013 2012 2011

Revenues

Taxes/PILOTS $9,329,976 $8,919,615 $9,011,542


Intergovernment/Grants 2,931,994 1,360,033 1,026,285

Charges for Services 1,120,648 914,966 1,020,294

Fines and Costs 168,566 168,447 191,686


Loan Repayments - - -


Rental Payments 146,960 131,979 136,546

Miscellaneous 423,579 508,585 547,068

Internal Service Fees 2,006,752 1,959,739 1,825,265

Utilities Service Fees 6,604,808 6,622,555 6,483,073

Total Revenues 24,303,218 22,232,533 21,850,943

Expenditures

General Government 2,846,106 3,429,337 3,931,606

Public Safety 3,962,901 3,775,921 3,708,416

Public Works 1,612,743 1,483,258 1,399,109

Community Services/Recreation 382,412 343,287 370,612

Transportation 1,043,856 821,492 1,031,802

Public Utilities 6,184,854 5,010,762 5,553,959

Capital Improvement Projects 14,153,915 3,491,767 4,079,384

Debt Service 767,966 251,900 278,163

Internal Service 2,304,247 1,599,996 2,052,855



Over Expenditures (8,955,782) 2,024,812 (554,965)


Capital Assets Disposition/Contribution 40,600 23,210 15,821

Licenses and Permits 6,169,668 - 722,515

Transfer In 5,967,797 3,678,338 4,002,508

Transfer Out (5,967,797) (3,678,338) (4,002,508)

Total Other Financing Sources (Uses) 6,210,268 23,210 738,336

Net Increase (Decrease) ($2,745,514) $2,048,022 $183,371

Total Funds


69

FINANCIAL SUMMARY-GENERAL GOVERNMENT


GENERAL FUND 10 2013 2012 2011

Revenues

Taxes and Franchise Fees $5,813,833 $5,445,783 $5,541,194


Intergovernment/Grants 805,894 747,185 783,683

Charges for Services 152,000 187,916 153,462

Fines and Costs 168,566 168,447 191,686

Management Fees 318,998 319,000 248,000


Miscellaneous 109,797 101,187 $197,495

Total Revenues 7,757,618 7,403,335 7,548,342

Expenditures

Council and Administration 4,394,038 3,376,082 2,916,469

Finance 309,542 287,746 298,457

Municipal Court 152,527 144,482 148,561

Public Buildings 228,697 229,291 226,187

Police 1,910,269 1,831,178 1,847,457

Fire 1,482,080 1,398,078 1,336,748

Public Works - - -

Codes and Engineering 450,113 436,340 396,668

Community Service/Recreation 382,412 343,287 370,612


Excess (Deficiency) of Revenues Over Expenditures (1,552,061) (643,148) 7,182


Sale of Capital Assets 8,400 22,627 15,821

Loan Proceeds - - -

Operating Transfer In 1,353,973 477,435 267,421

Operating Transfer Out (167,181) (204,683) (100,500)

Total Other Financing Sources (Uses) 1,195,192 295,379 182,742

Over Expenditures (356,869) (347,769) 189,924

Fund Balance, Beginning of Year 1,742,633 2,090,402 1,900,478

Fund Balance, End of Year 1,385,764$ $1,742,633 $2,090,402

Excess (Deficiency) of Revenues and Other Sources


70



COMMUNITY DEVELOPMENT BLOCK GRANT FUND 15 2013 2012 2011

Revenues

Intergovernmental $300,000 $325,245 $51,417

Loan Repayments 82 653 2,472

Investment Earnings 596 993 562

Total Revenues 300,678 326,891 54,452

Expenditures

Economic Development - 25,215 46,981

Housing Rehabilitation 25,000 120 120

Total Expenditures 25,000 25,335 47,101

Excess (Deficiency) of Revenues Over Expenditures 275,678 301,556 7,351


Equity Transfer In - - -

Equity Transfer Out (300,000) (300,000) -

Total Other Financing Sources (Uses) (300,000) (300,000) -

Over Expenditures (24,322) 1,556 7,351

Fund Balance, Beginning of Year 36,273 34,717 27,367

Fund Balance, End of Year 11,951$ $36,273 $34,717



71



WALKING AND CYCLING TRAIL GRANT FUND 16 2013 2012 2011

Revenues



Total Revenues 437,045 125,340 114,004

Expenditures

Economic Development - - 5,616

Capital 451,550 153,041 71,604


Excess (Deficiency) of Revenues Over Expenditures (14,505) (27,701) 36,784


Equity Transfer In 15,000 - -

Total Other Financing Sources (Uses) 15,000 - -

Over Expenditures 495 (27,701) 36,784





72



DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21 2013 2012 2011

Revenues

Taxes $278,733 $275,933 $310,288

Economic Development Sales Tax - - -

415,000 - -


Miscellaneous 122,000 - 7,500

Total Revenues 821,285 285,186 323,336

Expenditures

Contracts and Serices 25,000 35,121 32,160

Economic Development Sales Tax T/O - 34,084 60,892

Capital 1,413,248 82,217 13,544

Total Expenditures 1,438,248 151,422 106,597

Excess (Deficiency) of Revenues Over Expenditures (616,963) 133,764 216,739



Equity Transfer Out - (5,805) -

Total Other Financing Sources (Uses) - (5,805) -

Over Expenditures (616,963) 127,959 216,739


Fund Balance, End of Year 1,558$ 618,521$ 490,562$



73



SOUTH HIGHWAY 63 TAX INCREMENT FINANCING DISTRICT FUND 22 2013 2012 2011

Revenues

Taxes $51,000 $53,000 $73,278

Miscellaneous - 1,259 6

Total Revenues 51,000 54,259 73,283

Expenditures

Contracts and Services 2,000 12,000 913

Capital 204,000 - -

Total Expenditures 206,000 12,000 913


Equity Transfer In - 100,000 -

Equity Transfer Out (50,254) (5,000) -

Total Other Financing Sources (Uses) (50,254) 95,000 -


Fund Balance, Beginning of Year 207,582 70,323 (2,047)



74



SOUTH HIGHWAY 63 COMMUNITY IMPROVEMENT DISTRICT FUND 23 2013 2012 2011

Revenues

Taxes $45,000 $47,000 $34,316

Investment Earnings 670 1,117 775

Miscellaneous - - 1,773

Total Revenues 45,670 48,117 36,864

Expenditures

Contracts and Services 42,710 36,573 4,908

Capital 15,000 - -






75



E911 CENTRAL DISPATCH FUND 25 2013 2012 2011

Revenues

Taxes $50,000 $50,316 $75,374



Miscellaneous - - 348

Total Revenues 533,348 506,838 532,735

Expenditures

Personnel 440,669 413,755 387,506


Maintenance and Repairs 11,939 13,622 10,791

Supplies and Other Expenses 16,215 16,557 17,684

Lease Charges 35,584 34,045 32,181


Excess (Deficiency) of Revenues Over Expenditures (37,204) (39,827) 8,525


Fund Balance, End of Year 699$ 37,904$ 77,731$


76



COMMUNITY PARTNERSHIP FUND 28 2013 2012 2011

Revenues

Investment Earnings $20 $33 $28


Total Revenues 20 33 371

Expenditures

Program Supplies - - -

Total Expenditures - - -

Excess (Deficiency) of Revenues Over Expenditures 20 33 371




77



AIRPORT FUND 87 2013 2012 2011

Revenues


Charges for Services 91,020 56,566 47,824

Fuel Sales 806,128 601,259 744,780

Farm Income - - -

Miscellaneous 17,875 19,672 20,477

Total Revenues 1,854,573 770,584 890,481

Expenditures

Personnel 204,616 174,587 173,955



Fuel and Lubricants 699,639 516,787 655,990

Utilities 24,235 22,243 22,648

Lease Charges 35,638 35,638 35,638

Public Information - 4,255 75,432


Capital 967,016 48,555 100,787

Total Expenditures 2,010,872 870,047 1,132,590

Excess (Deficiency) of Revenues Over Expenditures (156,299) (99,463) (242,108)


Sales of Property - - -

Equity/Operating Transfer In 211,189 171,004 193,947

Total Other Financing Sources (Uses) 211,189 171,004 193,947

Over Expenditures 54,890 71,541 (48,161)

Fund Balance, Beginning of Year (709,716) (781,257) (733,096)

Fund Balance, End of Year (654,826)$ ($709,716) ($781,257)



78



NORTH PARK FUND 89 2013 2012 2011

Revenues

Charges for Services $81,000 $78,725 $77,385

Miscellaneous 200 210 42,409

Total Revenues 81,200 78,935 119,794

Expenditures

Personnel 30,790 26,098 25,092



Utilities 4,375 3,977 3,604

Program Supplies 4,000 3,449 5,590

Merchandise for Resale 16,000 16,330 14,698

Supplies and Other Expenses 1,250 971 920

Capital 13,500 11,617 45,272




Operating Transfer In 97,181 81,183 17,000

Total Other Financing Sources (Uses) 97,181 81,183 17,000

Over Expenditures 67,898 65,496 10,957

Fund Balance, Beginning of Year (67,714) (133,210) (144,167)

Fund Balance, End of Year 184$ ($67,714) ($133,210)



79



CAPITAL IMPROVEMENTS SALES TAX FUND 31 2013 2012 2011

Revenues

Intergovernmental 35,000$ 70,000$ -$

Rental Payments 131,472 186,984 114,000

Loan Proceeds - - 720,888

Taxes 621,790 618,696 609,335


Total Revenues 793,687 884,721 1,452,665

Expenditures

Lease Charges 152,344 151,277 176,789

Capital 193,529 155,687 848,630

Total Expenditures 345,873 306,964 1,025,419



Equity Transfer In - 5,805 -

Equity Transfer Out (594,266) (562,327) (521,974)

Total Other Financing Sources (Uses) (594,266) (556,522) (521,974)

Over Expenditures (146,452) 21,236 (94,728)





80



TRANSPORTATION SALES TAX FUND 32 2013 2012 2011

Revenues

Taxes $1,239,620 $1,233,456 $1,214,737

Investment Earnings - - 174

Miscellaneous - 11,000 -

Total Revenues 1,239,620 1,244,456 1,214,911

Expenditures

Charge Out 112,000 85,000 108,000

Kirk-Tran Support 24,792 24,669 24,373

Capital 900,200 853,884 708,740

Total Expenditures 1,036,992 963,553 841,113



Equity Transfer In - - 50,000

Equity Transfer Out (37,189) (201,868) (36,560)

Total Other Financing Sources (Uses) (37,189) (201,868) 13,440

Over Expenditures 165,439 79,035 387,238

Fund Balance, Beginning of Year 24,083 (54,952) (442,190)

Fund Balance, End of Year 189,522$ $24,083 (54,952)$



81



INDUSTRIAL PARK FUND 33 2013 2012 2011

Revenues

Equity Transfer In 21,720$ 21,507$ 90,294$

Total Revenues 21,720 21,507 90,294

Expenditures

Insurance, Liability 22,000 21,507 90,294


Excess (Deficiency) of Revenues Over Expenditures (280) - -

Fund Balance, Beginning of Year 280 280 280

Fund Balance, End of Year $0 280$ 280$


82



HIGHWAY 63 ALTERNATE ROUTE FUND 34 2013 2012 2011

Revenues

Taxes $1,230,000 $547,836 -$

Investment Earnings - - -

Miscellaneous - - -

Total Revenues 1,230,000 547,836 -

Expenditures

Lease Charges 500,000 - -

Capital - - -

Total Expenditures 500,000 - -

Excess (Deficiency) of Revenues Over Expenditures 730,000 547,836 -



Equity Transfer Out - - -

Total Other Financing Sources (Uses) - - -

Over Expenditures 730,000 547,836 -

Fund Balance, Beginning of Year 547,836 - -

Fund Balance, End of Year 1,277,836$ $547,836 $0



83

FINANCIAL SUMMARY-INTERNAL SERVICE


CENTRAL GARAGE FUND 40 2013 2012 2011

Operating Revenues

Charges for Services 470,375$ 373,254$ 334,518$

Fuel Sales 240,827 261,390 264,796

Intergovernmental/Grants - - -


Total Operating Revenues 711,202 634,644 599,607

Operating Expenses

Personnel 213,251 190,812 186,681



Cost of Goods Sold 388,856 361,259 403,888

Utilities 8,130 8,001 7,824


Total Operating Expenditures 630,031 579,758 623,657

Net Operating Income (Loss) 81,171 54,886 (24,050)

Non-Operating Income (Expense)

Sale of Property - 583 -

Total Non-Operating Income (Expense) - 583 -

Net Income (Loss) 81,171 55,469 (24,050)

Fund Equity, Beginning of Year (81,170) (136,639) (112,589)

Fund Equity, End of Year 1$ (81,170)$ (136,639)$


84

FINANCIAL SUMMARY-INTERNAL SERVICE


INSURANCE FUND 60 2013 2012 2011

Operating Revenues

Employer Contributions 1,054,808$ 1,047,898$ 963,959$

Employee Contributions 240,742 277,197 261,992

Miscellaneous - 93,447 116,206

Total Operating Revenues 1,295,550 1,418,542 1,342,156

Operating Expenses

Insurance Benefits 1,440,783 776,657 1,182,487

Administration 49,956 49,956 87,054

Reinsurance 142,477 157,092 126,047

Wellness 35,000 33,784 33,609

Membership Dues 6,000 2,750 -

Total Operating Expenses 1,674,216 1,020,239 1,429,198

Operating Income (Loss) (378,666) 398,303 (87,042)



Total Non-Operating Income (Expense) 6,250 9,038 6,760

Net Income (Loss) (372,416) 407,341 (80,282)

Fund Equity, Beginning of Year 681,044 273,703 353,985

Fund Equity, End of Year 308,628$ 681,044$ 273,703$


85

FINANCIAL SUMMARY-ENTERPRISE


UTILITY FUNDS 80 & 81 2013 2012 2011

Operating Revenues

Charges for Services 6,604,808$ 6,622,555$ 6,483,073$

Miscellaneous 37,625 25,507 34,807

Total Revenues 6,642,433 6,648,062 6,517,881

Operating Expenses

Personnel 1,757,303 1,594,231 1,580,151

Insurance 147,300 144,097 143,731



Utilities 350,688 320,672 296,558

Chemicals 395,633 305,913 364,935

Management Fee 318,998 319,000 248,000

Bad Debt Expense 6,000 5,974 5,729

Trash Contractual Fees - - 667,468

Depreciation - - -


Total Operating Expenses 4,139,247 3,497,327 3,975,202



Rental Payments 146,960 131,979 136,546

Gain/(Loss) on Disposal of Capital Assets 32,200 - -

Debt Service (2,045,607) (1,513,435) (1,578,758)

Total Non-Operating Income (Expense) (1,519,498) (989,667) (1,004,445)

Net Income (Loss) Before Other Financing Sources (Uses) 983,689 2,161,068 1,538,234


Bond Proceeds 6,169,668 - 1,627

Equity Transfer In 4,208,480 2,806,404 3,383,844

Equity Transfer Out (4,818,399) (2,268,297) (3,334,344)

Capital (8,569,319) (1,649,769) (2,026,291)

Total Other Financing Sources (Uses) (3,009,570) (1,111,662) (1,975,164)

Net Income (Loss) (2,025,882) 1,049,406 (436,929)

Fund Equity, Beginning of Year 7,444,578 6,395,172 6,832,101

Fund Equity, End of Year 5,418,696$ 7,444,578$ 6,395,172$


86

FINANCIAL SUMMARY-FIDUCIARY


VETERANS MEMORIAL FUND 91 2013 2012 2011

Revenues

Contributions 300$ 300$ 250$



Expenditures

Contractual Fees 500 500 -

Capital - - 1,043

Total Expenditures 500 500 1,043

Excess (Deficiency) of Revenues Over Expenditures (140) (94) (673)



TRI-CENTENNIAL TRUST FUND 92

Revenues

Investment Earnings 8$ 8$ 8$


Excess of Revenues 8 8 8

Fund Balance, Beginning of Year 374 366 358

Fund Balance, End of Year 382$ 374$ 366$

INVESTMENT IN KIRKSVILLE CHARITABLE FUND 93

Revenues

Contributions -$ -$ -$

Total Revenues - - -

Excess of Revenues - - -

Fund Balance, Beginning of Year - - -

Fund Balance, End of Year -$ -$ -$


87



FORREST-LLEWELLYN CEMETERY TRUST FUND 94 2013 2012 2011

Revenues

Contributions -$ 500$ 8,382$



Total Revenues 508 1,121 9,779


Operating Transfer Out (508) (1,121) (9,129)

Total Other Financing Sources (Uses) (508) (1,121) (9,129)

Excess (Deficiency) of Revenues Over Uses - - 650



NANCY REED FUGATE TRUST FUND 95

Revenues

Investment Earnings 122$ 111$ 122$


Expenditures

Miscellaneous Contract Services 122 123 110

Total Expenditures 122 123 110

Excess (Deficiency) of Revenues Over Expenditures - (12) 12




88



REVOLVING LOAN FUND 96 2013 2012 2011

Revenues

Loan Repayments 4,228$ 67,866$ -$


Total Revenues 7,133 72,707 6,575

Expenditures

Loans 115,000 100,000 101,264




Equity Transfer In 60,254 15,000 -

Equity Transfer Out - (100,000) -

Total Other Financing Sources (Uses) 60,254 (85,000) -

Excess (Deficiency) of Revenues Over Uses (47,613) (112,293) (94,689)



HIGHWAY 63 SALES TAX FUND 98

Revenues

Economic Development Sales Tax -$ 647,595$ 1,153,022$

Total Revenues - 647,595 1,153,022

Expenditures

Economic Development Sales Tax T/O - 647,595 1,153,022

Total Expenditures - 647,595 1,153,022

Excess (Deficiency) of Revenues Over Expenditures - - -

Fund Balance, Beginning of Year - - -

Fund Balance, End of Year -$ -$ -$


89

CAPITAL PROJECTS


90

CAPITAL PROJECTS 2013

Multi-year capital plans are updated and reviewed annually by the City Council as an integral

part of the budget process. Local revenues are generally not adequate to fund all of the City’s

capital needs so alternative sources of funding are sought in order to secure necessary capital

prior to appropriation. Any unfunded capital expenditures not detrimental to operations are

deferred.

Capital budgeted for 2013 is funded by taxes, grants, lease income, contributions, user fees, loan

proceeds or bonds through the SRF program. Future capital is planned based on current revenue

levels. When economic factors affect future revenue levels, then the capital plan is modified to

meet essential service needs first while deferring non-essential needs.

For budget purposes, a capital item has an acquisition cost greater than $1,000, a useful life of

more than one year or is of a unique nature that needs to be shown separately in the budget.

Capital assets include buildings, thoroughfares, vehicles, equipment, water and sewer lines and

improvements to City parks. Total replacement value of current capital exceeds $135 million.

Generally, all capital items are categorized as either: 1) land or right-of-way, 2) infrastructure or

improvements or 3) vehicles or equipment, i.e., items separable from the physical plants. Capital

planned for 2013 is comprised of 94.9% of infrastructure and facility improvements and 5.1% for

vehicles and equipment.

This section of the document provides a summary followed by a detailed discussion of capital

assets and capital projects budgeted for the 2013 fiscal year. $14,153,915 is authorized for

capital, 43% of the total authorized budget. Monies dedicated to capital expenditures vary

annually based on need, availability of funds, resources versus operating demands and special

projects, as well as new service requirements. By adopting the goal of protecting City-owned

assets, the City Council continues with its commitment to fund capital projects and

improvements which ensure efforts to preserve, maintain, and improve infrastructure, facilities

and equipment for both current and future services.


91

The following chart shows the 2013 allocation for capital compared to the preceding three fiscal

years. Capital budgeted for 2013 represents an increase of 405% over the amended capital

budget for 2012, primarily due to infrastructure improvement commitments, 2012 expenditures

delayed to 2013, the Schneider Electric Energy Cost Savings (ECS) contract, and Wastewater

Treatment Plant rehabilitation engineering services. The ECS contract represents 33.5% of the

capital projects. Infrastructure in General, Airport, Trail, and TIF Funds represent 27.9% of the

2013 capital expenditures while the Utility Fund makes up 60.5%. Approximately 3% of capital

is for stormwater drainage and management, as funded by ARRA Recovery Zone Bonds issued

in 2010. These funds will be exhausted in 2013.

$0

$5

$10

$15

2010 2011 2012 2013

Mil

lion

s

Fiscal Year

Capital Comparison by Year


92

CAPITAL IMPROVEMENT PROGRAM

FY 2013

ACCOUNT NUMBER PROJECT TOTAL COST FUND SOURCE

COMPUTER CAPITAL PROJECTIONS

10-1006-7210

Physical Server(including all switches, RAM, SmartNET maint

contract, labor, etc.) 8,700 CIST

10-1006-7210 6 Server Drives 2,000 CIST

Total 10,700

PUBLIC BUILDINGS CAPITAL PROJECTIONS

10-1008-7170 KPD roof/ceiling repairs at west steps area 5,000 CIST

10-1008-7170 HVAC City Hall & Lighting Retrofit 909,419 Capital Lease

31-3120-7170 EDA Building HVAC Replacement 12,500 CIST

Total 926,919

POLICE DEPARTMENT CAPITAL PROJECTIONS

10-1022-7170 Development of Firearms range at City Landfill Clay Pitt 5,000 CIST

10-1022-7200 Animal Control Truck 37,500 CIST

10-1022-7200 Swat Vest 2,000 CIST

10-1022-7200 Lettering, equipment transfer for Animal Truck 1,250 CIST

31-3120-7160 KPD Parking Lot overlay 8,400 CIST

Total 54,150

FIRE CAPITAL PROJECTIONS

10-1032-7200 Unit 507 Dodge 1/2 Ton Ext. Cab 27,500 CIST

10-1036-7210 Fire Equipment 65,114 Grant

10-1036-7210 Outdoor warning siren #4 17,100 CIST

Total 109,714

STREET AND PARK MAINTENANCE

10-1052-7170 Replace concrete south side of PW parking lot 25,000 CIST

10-1052-7200 Repl 251 Dump truck w/plow 64,000 CIST

10-1052-7210 Repl 253 Tandem Dump Truck 110,420 CIST

10-1052-7210 12 Ft. Box Blade for Loaders, Help w/Snow Removal 5,700 CIST

31-3120-7160 Bike Trail Micro-Paving Treatment 65,629 CIST

32-3251-7590 Replace Unit 329X, 1999 Cold Planer 20,000 TST

32-3251-7590 Replace Unit 472, 1993 Asphalt Distributor 65,000 TST

32-3251-7590 Chip Spreader for Chip & Seal 15,200 TST

Total 370,949

ENGINEERING

10-1074-7200 Repl 213, Ford Taurus Station Wagon 21,250 CIST

Total 21,250

PARKS/ AQUATICS CENTER/NORTH PARKS CAPITAL PROJECTIONS

10-1088-7170 Pool Filter Media for Outdoor Pool 7,600 CIST

31-3120-7170 Paint Outdoor Pool 36,000 CIST

31-3120-7550 Bridge at Rotary Park (funding carried forward from 2012) 12,000 CIST

31-3120-7550 Jaycee Park Playground 27,000 CIST

31-3120-7550 Gravel Parking @ North Park 7,000 CIST

89-8910-7200 Unit 344 Gator 2WD 13,500 CIST

Total 103,100


93


FY 2013


WALKING AND CYCLING TRAIL GRANT

16-1610-8800 Get Active Kirksville - Bike Routes 186,550 Grant

16-1610-8810 Safe Routes to Schools 265,000 Grant

Total 451,550

DOWNTOWN TAX INCREMENT FINANCE

21-2110-7160 Franklin Street redesign phase 1 454,551 Grant & TIF Taxes

21-2110-7160 Franklin Street design phase 2 29,439 TIF Taxes

21-2110-7160 Franklin Street phase 2 807,258 TIF Taxes

21-2110-7160 Underground electrical Franklin St, phase 1 122,000 TIF Taxes

Total 1,413,248

SOUTH 63 CORRIDOR TAX INCREMENT FINANCE

22-2210-7160 Façade Improvement 204,000 TIF Taxes

Total 204,000

SOUTH 63 CORRIDOR COMMUNITY IMPROVEMENT DISTRICT

23-2310-7160 Benches, bumper stops, etc. 15,000 CID Taxes

Total 15,000

AIRPORT CAPITAL PROJECTIONS

87-8750-7160 & 87-8750-7180 Rehabilitate Fuel System-Fuel Farm 500,000 Grant & CIST

87-8750-7160 & 87-8750-7180 Entrance Road Overlay (2") 465,216 Grant & CIST

87-8750-7210 Fire gear (one suit annually) 1,800 Grant & CIST

Total 967,016

SIDEWALK REIMBURSEMENT PROGRAM CAPITAL PROJECTIONS

31-3120-7170 Sidewalk Renovations for Area #6 25,000 CIST

Total 25,000

TRANSPORTATION SALES TAX PROGRAM CAPITAL PROJECTIONS

32-3251-4040 Engineering Costs 112,000 TST

32-3251-7510 Street Repair/Overlay 550,000 TST

32-3251-7570 Curb, Gutter, and Storm Drainage 250,000 TST

Total 912,000


94


FY 2013


UTILITY FUND-WATER

80-8060-7160 Replace Turbidimeters WTP 20,000 Utility - User Fees

80-8060-7160 Forest Lake Spillway repair 75,000 Utility - User Fees

80-8060-7160 Water Meter Replacement 3,838,269 Capital Lease

80-8060-7200 Replace Unit 288, 1998 S 10 23,170 Utility - User Fees

80-8060-7200 2002 Chevy S-10 4WD (295) 23,170 Utility - User Fees

80-8060-7200 Replace Unit 296, 2003 S-10 Ex Cab 4 X 4 23,170 Utility - User Fees

80-8060-7200 2002 Chevy one-ton svc truck (297) 44,000 Utility - User Fees

80-8060-7200 Transfer Unit 253, Tandem Truck 15,000 Utility - User Fees

80-8060-7210 Trash Pump 2,000 Utility - User Fees

80-8060-7210 Incubator Equipment 2,000 Utility - User Fees

80-8060-7210 Locator 5,000 Utility - User Fees

80-8060-8110 Water Lines/Fire Hydrants - Fund 80 182,500 Utility - User Fees

80-8060-8690 Water Stabilization Design 30,000 Utility - User Fees

80-8060-8690 Rate Study 6,000 Utility - User Fees

81-8160-7160 Paint South Tower Exterior 160,000 Utility - User Fees

81-8160-7160 Paint North Tower Interior 150,000 Utility - User Fees

81-8160-8110 Water Lines/Fire Hydrants - Fund 81 137,500 Utility - User Fees

Total 4,736,779

UTILITY FUND-WASTE WATER

80-8085-7160 Structual Repairs Basin F & G 750,000 SRF

80-8085-7160 Replace Line or Upsize G036 to G024 C.M.P. Sewers 672,000 SRF

80-8085-7160 Misc. Sewer Repairs 75,000 Utility - User Fees

80-8085-7160 WTP Lift Station 250,000 Utility - User Fees

80-8085-7160 Replace Bar Screen 112,000 Utility - User Fees

80-8085-7200 Unit 201 Dump Truck bed 12,000 Utility - User Fees

80-8085-7210 West Missouri Lift Station Grinder 60,000 Utility - User Fees

80-8085-7210 2007 Case Backhoe (333) 68,870 Utility - User Fees

80-8085-7210 Chop Saw 2,000 Utility - User Fees

80-8085-7210 Replace Trash Pump 2,000 Utility - User Fees

80-8085-7210 Lab Dishwasher 2,750 Utility - User Fees

80-8085-7210 Drum/Barrel Jack 3,800 Utility - User Fees

80-8085-8690 Engineering Services WWTP Rehabilitation 1,300,000 Utility - User Fees

80-8085-8690 Engineering Svcs, Review of Collection System 63,120 Utility - User Fees

Total 3,373,540

UTILITY FUND-STORM WATER

80-8040-7160 & 80-8040-8690 College Park 459,000 ARRA - 2010/Grant/CIST

Total 459,000

Grand Total 14,153,915


95

CAPITAL DETAIL

City Council adopted a revised replacement policy in 2007. Rolling stock or special-purpose

equipment is categorized by function and replacement is based on criteria such as age, miles

driven and/or hours used. Each item is then evaluated at least two years before scheduled

replacement using the APWA scoring system. If a score exceeds 28 points, the vehicle or piece

of equipment is then recommended for replacement. Capital replacement is coordinated with the

City’s cash flows. The 2013 budget includes the priority capital purchases, with the deferment

of some rolling stock and delay of infrastructure projects due to limited available funds. The

following detail represents the information budgeted for the respective fund.

General Fund

In total, $1,314,553 is budgeted for capital items in the General Fund, which are described

below. Various sources will fund these purchases: CIST $343,275; Capital Lease $909,419; and

a fire equipment grant of $61,859 for a total of $1,314,553. Capital acquired for the General

Fund increased 273% from 2012 due to the need to purchase equipment and make repairs before

the costs continue to rise. The costs associated with the following items are listed in the

summary above.

Information Technology: o The City central server is reaching maximum capacity. An additional server

will be purchased along with six additional server drives. There is no impact

to the operating budget.

Public Buildings: o Schneider Electric is contracted to replace the city hall HVAC system which

includes building a structural platform that allows easy access to the rooftop

units. The project also includes lighting retrofit at the following buildings;

City Hall, EDA, Public Works, Water Treatment Plant, Fire Station, Police

Station and the Airport. The cost associated for this project is $909k which is

financed through a capital lease. The details of the lease can be found in the

lease section of this document on page 121. The KPD roof will be repaired

and the EDA HVAC will be replaced. There is no impact on the current

budget. Utility costs are expected to decline in future budget years by $15k

per year.

Police Department: o The animal control truck is a 2003 Ford F150 Super Cab 2WD truck that has

approximately 250k miles and will be replaced. There is no impact to the

operating budget.

o The department will begin to develop a firearms range at the city landfill clay

pit. There is no impact on the current budget year. Operating costs in future

budget year may increase slightly.

Fire Department: o Approved fire equipment up to $65,114 will be 95% grant-reimbursed. There

is no impact to the operating budget.


96

o The Fire Chief drives a 2001 Dodge ½ Ton Extended-Cab truck that has

approximately 85k miles. It is rusted and in poor condition and will be

replaced. There is no impact to the operating budget.

o A new warning sign will be acquired. There is no impact to the operating

budget.

Street and Park Maintenance: o The concrete parking lot at the public works complex will be replaced. There


o A 2001 Sterling dump truck with approximately 67k miles will be replaced

with a used truck. There is no impact to the operating budget.

o A 2001 Sterling Dump Truck with approximately 71k miles will be replaced

with a new truck. There is no impact to the operating budget.

Engineering: o A 2000 For Taurus station wagon with approximately 52k miles needs to be

replaced. There is no impact to the operating budget.

Parks/Aquatic Center: o The pool filtration system will be replaced. This is an expense that occurs

every 5 – 7 years. There is no impact to the operating budget.

Special Revenue Fund – Walking and Cycling Trail

There are two projects scheduled for 2013 in the Trail Fund. Grants will fund the majority of

both projects while the CIST Fund will provide the City’s match.

Get Active Kirksville is a three-year program, funded by the Missouri Foundation for Health, for

the construction of bike lanes and bike routes as part of a Complete Streets program. 2011 was the

first year of the program. In 2013, $186,550 is budgeted for infrastructure. There is no impact to

the operating budget.

The City has applied for two grants totaling $250k by the Missouri Department of

Transportation under the Safe Routes to School program to construct and improve walking

routes to the Kirksville R-III school campus. If approved this project will begin in 2013.

There is no impact to the operating budget.

Special Revenue Fund - Downtown Tax Increment Financing District

Property and sales taxes captured in the downtown TIF district and a $415k grant will fund one

capital project in 2013.

$455K is budgeted to complete the first phase of the Franklin Street sidewalk project from

Jefferson Street to Normal Avenue on the west side of Franklin. In addition, $122k is

budgeted to relocate electrical wires underground. This cost will be reimbursed by

Truman State University. $837k is budgeted to complete the second phase of the Franklin

Street sidewalk project from Normal Avenue to Patterson Street. There is no impact to the

operating budget.


97

Special Revenue Fund – South Highway 63 Tax Increment Financing District

This District was established in May of 2009 to capture real estate and sales taxes in the District

to redevelop an area which is located on the southern edge of the City.

$204k is budgeted for façade improvement to the shopping center store fronts. $100k

was loaned to the TIF in 2012 from the Revolving Loan Fund to fund this project. The

loan will be repaid as funds are available, but no later than ten (10) years. There is no

impact to the operating budget.

Special Revenue Fund – South Highway 63 Community Improvement District

This District was established in 2009 to capture a 1-cent sales tax on retail sales made in that

District to fund public infrastructure improvements adjoining the South Highway 63 TIF District

property.

$15K is budgeted for benches, bumper stops and other pedestrian improvements for the

public right-of-way. This will be accomplished through CID revenues. There is no

impact to the operating budget.

Special Revenue Fund – Airport

The State of Missouri Department of Transportation Aviation Division works to support city

owned airports across the state of Missouri. Kirksville is one of a few of those airports that

receive ongoing financial support to assist with capital projects. Periodically the State works with

the local communities to identify priority capital projects. For Kirksville, the 2013 projects

include improvements to the entrance access road, parking and replacement of the existing fuel

farm. The Airport’s fuel farm is an important piece in the overall operations of the airport. The

airport generates revenues from the sale of both aviation gas and jet fuel. The system is inspected

by both the Federal Aviation Administration and the Missouri Department of Natural Resources

Hazardous Waste Program. The system is in need of replacement to insure full compliance with

all standards. The FAA inspection of the Airport in 2009 resulted in a punch list of projects to be

undertaken. Those scheduled for 2013 are from that list. They are eligible for grant funding

from MoDOT with the City’s cash match to be funded from the CIST.

$500K is budgeted to rehabilitate the fuel system. The fuel farm included the tanks and a

The fuel farm consists of two fuels aviation gas and Jet A and necessary tanks, lines,

pumps and other accoutrements necessary to operate the fueling stations. This project is

to be funded by a 95% grant from the Missouri Department of Transportation. There is

no impact to the operating budget.

$462K is budgeted to enhance the airport entrance road by applying a 2” overlay. This

project is to be funded by 90% grant from the Missouri Department of Transportation.



98

Special Revenue Fund - North Park

$13K is budgeted to replace a 2000 John Deere 2WD Gator that has approximately 4k

hours of use. There is no impact to the operating budget.

Capital Project Fund – Capital Improvement Sales Tax

The City’s ¼-cent capital improvements sales tax was renewed by the voters in April 2007.

Allocation of these tax proceeds follow the plan of funding as presented in this section of the

budget document. 2013 sales tax proceeds will fund a large portion of this year’s capital along

with fund balance carried over from 2012.

The EDA building is in need of a new HVAC unit. The cost is estimated at $12.5k. There is no

impact to the current operating budget. Future utility and maintenance operating costs may

decline.

The Police department parking lot is cracked and will receive a new overlay for $8.4k.


The City bike trail is starting to crack and will receive a micro-paving treatment for $66k. There is

no impact to the operating budget.

The outdoor pool will be painted for $36k. The pool has not been painted since it was built in

1999. There is no impact to the operating budget.

A second bridge will be built at Rotary Park to provide additional access to Frisbee golf holes for

$12k. This project was carried forward from 2012. There is no impact to the operating budget.

New playground equipment at Jaycee Park will be purchased for $27k. There is no impact


Parking has been an issue for a number of years for North Park. Vehicles have been parking on

grassy areas. $7k is budgeted to help address the parking concerns. There is no impact to the

operating budget.

$25k is budgeted to fund the City’s share of the 50/50 sidewalk program offered to residential and

business property owners. Sidewalk replacement and maintenance is the responsibility of the

property owner so the City will not incur any costs other than the initial outlay. There is no impact


Capital Project Fund - Transportation Sales Tax

A five-year street improvement program is in place for spending of the ½-cent transportation

sales tax proceeds. The Council reviews the plan on an annual basis and makes adjustments

accordingly. The plan can be found in this section of the budget document on page 105.

A 1999 Cold Planer is worn out and will be replaced with an upgraded model for $20k.


A 1993 Asphalt Distributor is obsolete and inadequate and will be replaced for $65k.

There is no impact to the operating buget.


99

A Chip Spreader will be purchased for $15k. This is a new purchase to provide in-house

capability for pavement preservation using single surface treatments. There is no impact

to the current year operating budget. Future maintenance costs may increase.

There are no major street construction projects budgeted for 2013. However, the street

improvement and curb, gutter, and storm drain programs are budgeted at $800K in total.

Street projects are ongoing and the objective is to repair, reconstruct and construct those

streets as identified and prioritized. The five-year street plan is a listing of the streets

targeted each year. City personnel costs to design and/or supervise these projects are

estimated at an additional $112K for 2013. Ongoing maintenance is necessary on any

infrastructure project and is done by the Street and Park Maintenance Division. Different

streets require different methods of restoration. There is no impact to the operating

budget.

Enterprise Fund - Utility (Water)

In prior years, the majority of capital projects were financed through the SRF program. In 2013,

there are no projects eligible for funding by SRF. Except for the capital lease project with

Schneider Electric, the water capital will be paid from user charges.

All of the City’s water meters will be replaced at a cost of $3,838,269. A majority of the

City meters are over 20 years old. This project is financed through a capital lease. The

details of the lease can be found in the lease section of this document. This project is

expected to recover $250k in annual revenues. Future annual operating costs are expected

to decrease on average $78,107 starting in 2014. This savings is guaranteed in the

Schneider Electric performance contract.

Replace five (5) turbidimeters for $20k. These are precision instruments that measure the

turbidity of treated water. There is no impact to the operating budget.

Repairs at the Forest Lake Spillway have been postponed in 2012. The repairs are

expected to cost approximately $75k. There is no impact to the operating budget.

A 1998 Chevrolet 4WD S10 with approximately 89k miles will be replaced for the Public

Works director for $23k. There is no impact to the operating budget.

A 2002 Chevrolet 4WD S10 with approximately 91k miles will be replaced for the water

distribution department for $23k. There is no impact to the operating budget.

A 2003 Chevrolet 4WD S10 with approximately 112k miles will be replaced for one of

the water distribution customer service representatives for $23k. There is no impact to the

operating budget.

A 2002 Chevrolet One-Ton Flat Bed truck with approximately 55k miles will be replaced

for $44k. There is no impact to the operating budget.

A 2001 Sterling Tandem Dump truck with approximately 71k miles will be replaced for

$15k. This truck will be transferred to the Airport to replace the existing Airport truck.


A trash pump, incubator equipment, and a locator will be purchased for a total of $9k.



100

Professional services to evaluate the treatment process and to recommend improvements

to the chemical stability of the treated water for $30k. There is no impact to the current

year operating budget. Future chemicals may be impacted depending on results of the

stability review.

An annual rate study is required as part of the City’s SRF funding. This work will be

hired out to an independent contractor for $6k. There is no impact to the current year

operating budget. Future revenues will be affected, depending on the results of the study.

Multiple City-wide water line projects, in total of $183K, are planned for this year,

including extensions of existing lines and replacement of old and/or defective lines.

Replacement of older lines reduce water loss and personnel costs of repairing line breaks,

reduce maintenance costs, increase customer satisfaction and can be completed in-house.


A requirement under the City's SRF plan of participation is to replace 5,000 feet of water

mains annually at an estimated cost of $138K. There is no impact to the operating budget.

Enterprise Fund - Utility (Wastewater)

In 2013, SRF will provide $1,422,000 in capital funding for wastewater projects. The remainder

of the capital projects will be funded by user charges.

Structural repairs of basins F and G are scheduled under the SRF Facility Plan in the

amount of $750K plus an additional $63k for engineering services. This project was

carried forward from 2012 and is one project that will be SRF funded. There is no impact


Replacement of sewer line G036 to G024 is anticipated this year at a cost of $672K. This

project was carried forward from 2012 and is the second project scheduled under the SRF

Facility Plan and will be SRF funded. There is no impact to the operating budget.

Replacement or re-lining of sewer lines is on an as needed basis. $75K is allocated for

those identified as priority projects. There is no impact to the operating budget.

Construction of a sanitary sewer lift station in the vicinity of the water treatment plant for

$250k. This is to provide collection and treatment of discharges from the water treatment

plant. There is no impact on the current year operating budget. Future utility costs may

increase to power the lift station which should be offset by a reduction in chemical costs

for dechlorination.

A 1976 bar screen will be replaced for $112k. This bar screen removes large debris from

the waste stream prior to wastewater treatment. There is no impact to the operating

budget.

A dump truck bed will be purchased for unit #201, a 2000 Chevrolet Two-Ton Dump

truck for $12k. There is no impact to the operating budget.

A grinder unit will be added at the West Missouri Lift Station for $60k. This is to reduce

solids from the waste stream to protect the wastewater pumps at the lift station. There is


101

no impact to the current year operating budget. Future maintenance costs on pump repairs

should be reduced.

A 2007 Case Backhoe with 3k hours will be replaced for $69k. There is no impact to the

operating budget.

A chop saw, trash pump, lab dishwasher, and drum/barrel jack will be purchased for a

total of $11k. There is no impact to the operating budget.

Engineering costs for the next phase of the sewer plant facility plan is anticipated at a cost

of $1.3 million. There is no impact to the current year operating budget. Future operating

costs will be affected when the plant is complete.

Enterprise Fund - Utility (Stormwater)

Stormwater bonds of $2.274 million were issued in 2010 to fund improvements to identified

areas of the city. The amount budgeted for 2013 is funded by the remaining bond proceeds, a

$300k CDBG grant, and a $25K allocation from the CIST.

$459k is allocated to the College Park stormwater project including engineering and

design. No additional maintenance or operating costs will result from this project. The

City should incur fewer costs from damage to public infrastructure in addition to

community benefit from improved drainage. There are areas of the City that need

upgraded storm drainage that have been deferred due to the lack of available funds. There



102

2013 CAPITAL SPENDING

Source of Funding

The above pie chart shows the source of funding. The City has to rely on outside sources for

funding a large portion of capital. For 2013, a capital lease for the Schneider Electric contract

makes up the largest share of the capital at 33.5%. Issuance of new bonds under SRF and

remaining ARRA funds amount to 10.8%. Grants fund 15.2% of capital primarily due to the

large amount of Airport capital improvements, trail fund projects, and Downtown TIF projects

planned for 2013. Utility user fees fund 13.7%. Capital funded by taxes account for 17.3% of

the total. Other revenue sources are from TIF/CID monies and local contributions.

SRF/ARRA

10.8%

Grant

15.2%

Local

0.9%

User Fees

13.7%

Tax

17.3%

TIFS/CIDS

8.6%

Leases

33.5%


103

Expenditures by Fund

The above pie chart shows the amount of capital spending allocated by Fund and as a percentage

of total capital budgeted. Due to the extensive capital projects budgeted, combined utility

operations receive 60.5% of capital funding.

General

9.3% TIFs

11.4%

CID

0.1%

Airport

6.8% Trail

3.2% TST

7.1%

Water

33.5%

Sewer

23.8% CIST

1.4%

Stormwater

3.2%

North Park

0.1%


104

CAPITAL IMPROVEMENT SALES TAX FUNDING 2013

Category 1: Equipment

General Fund Ongoing Capital-Equipment, Vehicles

IT Equipment 10,700

EDA HVAC 12,500

Police Equipment 40,750

Fire Equipment 55,964

Street Equipment 180,120

Engineering Equipment 21,250

Parks & Recreation Equipment 48,100 369,384

Airport Capital

Infrastructure/Equipment 90,000

Category 2: Projects

Parks and Recreation

Aquatic Center Pool 36,000

Bike Trail Micro-Paving 65,629

Rotary Park Bridge 12,000

North Park Parking 7,000 120,629

Storm Drainage 25,000

Police Facilities 18,400

Public Works Facilities 25,000

Category 3: Community Needs

Sidewalk Replacement 25,000

Business Improvement Loan 15,000

Category 4: Fund Balance Allocation

Fire Pumper Truck Lease Payment 99,859

Computer Lease 62,662

Radio Replacement Lease 52,485

Safe Routes to School 15,000

Industrial Park 21,720 251,726

FY 2013 CIST Total $940,139*

* This is funding in accordance with the plan approved by the voters.


105

STREET IMPROVEMENT PROGRAM The City Council reviews the five-year street improvement plan annually in order to determine

priority projects and areas of citizen concern. This plan is designed to be responsive to the

citizenry needs and attempts to address the most visible areas for reconstruction or construction

of new streets as necessitated to improve traffic flow. The City receives a ½-cent transportation

sales tax dedicated to fund the majority of such projects. In addition, a few projects are financed

through another Fund or from specifically obligated monies, as noted in parentheses. The

following is the current plan for street improvements by year, which is subject to change due to

emergency needs, new projects and available funding.

With 2013, a Complete Streets program will be implemented that addresses street needs, storm

drainage, sidewalks and bike lanes to promote efficiency in government.

2013

Street Repair/Overlay 550,000

Curb, Gutter and Storm Drainage 250,000

Engineering 112,000

TOTAL $912,000

2014



Mill Street, Baltimore to Florence 225,000

Florence, Mill to Cottonwood 110,000

Engineering 113,500

TOTAL $1,248,500

2015



Halliburton, LaHarpe to Franklin 400,000

Engineering 120,000

TOTAL $1,270,000

2016



Brick Street Repair, Elson 300,000

Engineering 120,000

TOTAL $1,320,000

2017



Brick Street Repair, Washington 300,000

Engineering 120,000

TOTAL $1,320,000


106

DEBT OBLIGATIONS


107

OUTSTANDING DEBT OBLIGATIONS 2013

GENERAL OBLIGATION DEBT

The Missouri State Constitution permits a city, by vote of two-thirds of the voting electorate, to

incur general obligation indebtedness for “city purposes” not to exceed 10% of the assessed

value of taxable tangible property and to incur additional general obligation indebtedness not to

exceed, in the aggregate, an additional 10% of the assessed value of taxable tangible property,

for the purpose of acquiring rights-of-way, construction, extending and improving streets and

avenues and/or sanitary or storm wastewater systems and purchasing or constructing waterworks,

electric or other light plants, provided that the total general obligation indebtedness of the city

does not exceed 20% of the assessed valuation of taxable property. The City does not have any

general obligation bonds outstanding nor is there any plan to issue general obligation bonds in

the near future. The following shows the current legal debt limit of the City.

Computation of Legal Debt Margin

Assessed valuation, January 1, 2012 $158,439,806

Debt limit, 20% of assessed value 31,687,961

Amount of debt applicable to debt limitation 0

Legal debt margin $31,687,961

REVENUE BONDS

As of December 31, 2012, the City has only revenue bonds outstanding as presented in the

following summary. Revenue bonds have been issued for nine phases of wastewater system

improvements and three water issuances through the State Revolving Loan Fund program. A

stormwater bond issuance occurred in June 2010. These bonds are presented in more detail on

the following pages.


108

Original Interest Maturity

Issue Rate Date Outstanding

Wastewater

97 Water Pollution Control Bonds (12/03/97) $1,465,000 3.9-5.125% 01/01/18 $610,000

98 Water Pollution Control Bonds (12/02/98) 1,180,000 3.45-5% 01/01/19 540,000

99 Water Pollution Control Bonds (12/02/99) 1,790,000 4.125-5.75% 07/01/20 945,000

01 Water Pollution Control Bonds (11/20/01) 565,000 3-5% 07/01/22 350,000

02 Water Pollution Control Bonds (11/07/02) 645,000 2-5% 07/01/22 460,000

03 Water Pollution Control Bonds (04/01/03) 1,385,000 2-5.125% 07/01/23 900,000

05 Water Pollution Control Bonds (11/01/05) 1,595,000 3-5.25% 07/01/25 1,200,000

08 Water Pollution Control Bonds (04/01/08) 1,500,000 1.55% 01/01/28 1,235,000

09 Water Pollution Control Bonds (12/29/09) 515,000 1.49% 01/01/30 454,001

Total Wastewater Bonds Outstanding $6,694,001

Water

04 Drinking Water Bonds (12/09/04) $695,000 3-5.25% 01/01/25 $515,000

05 Drinking Water Bonds (11/01/05) 1,805,000 3-5.25% 07/01/26 1,415,000

07 Drinking Water Bonds (04/01/07) 3,500,000 4-4.75% 01/01/27 2,900,000

Total Water Bonds Outstanding $4,830,000

Stormwater

10 RZB Economic Development Bonds (06/30/10) $2,274,000 2.64-6.921% 07/01/30 $2,105,000

TOTAL OUTSTANDING, December 31, 2012 $13,629,001


109

OUTSTANDING DEBT OBLIGATIONS BY YEAR

As of December 31, 2012, there are 13 revenue bond issuances outstanding, as shown on the

Outstanding Debt Obligations schedule. Each bond issuance is repaid over a twenty-year period.

The initial SRF bond issuance in 1997 will mature in January 2018. The revenue bonds issued in

2010 will be serviced through July 2030. Any future issuances will change the following

schedule of payments which presents the principal, interest and the total for all issuances by year

through maturity.

Year Principal Interest Total

2013 $861,000 $616,845 $1,477,845

2014 912,000 578,748 1,490,748

2015 953,000 538,547 1,491,547

2016 991,000 496,170 1,487,170

2017 1,032,000 452,239 1,484,239

2018 1,068,000 405,421 1,473,421

2019 1,009,000 357,481 1,366,481

2020 962,000 311,445 1,273,445

2021 854,000 265,234 1,119,234

2022 890,000 225,917 1,115,917

2023 816,000 183,676 999,676

2024 749,000 148,428 897,428

2025 775,000 114,084 889,084

2026 632,000 78,864 710,864

2027 514,000 49,958 563,958

2028 261,000 32,817 293,817

2029 180,000 21,668 201,668

2030 170,001 10,839 180,841

Total Debt $13,629,001 $4,888,381 $18,517,382


110

REVENUE BONDS/SEWERAGE SYSTEM Revenue bonds were issued in 1997, 1998, 1999 and 2001 to finance $5 million wastewater

collection system improvements as originally approved by voters in April 1997. These bonds

were issued through the State Revolving Fund (SRF) program which provides financing at a low

interest rate with a twenty-year payback period. It was determined by the City's consultants that

$5 million in improvements would initially be necessary to commence updating the collection

system. A five-year improvement project was approved and financing acquired in phases to

lessen the interest costs. Approximately $1.5 million was issued in 1997, $1.2 million in 1998,

$1.8 million in 1999 and the remaining $.5 million in 2001. Voters approved an additional $4.5

million in August 2002 to finance further improvements. Revenue bonds were issued in 2002 in

the amount of $645K, in 2003 for $1.4 million and in 2005 for $1.6 million. In April 2006

voters approved an additional $7 million for a combined funding of the waterworks and

sewerage systems. In 2008, additional funding of $1.5 million was acquired for rehabilitation of

Basins C and F and to televise and perform inspections of existing lines. In 2009, funding was

received for the Northeast force main rehabilitation in the total amount of $1.03 million, half

through SRF and the other half through ARRA bonds as a benefit of stimulus monies.

Revenue bonds for clean water improvements (wastewater) are repaid through user charges from

the provision of sewer services. A monthly service availability fee of $5 was established

effective January 1, 2008 and assessed on each sewer customer to offset fixed costs of the

sewerage system. In January 1, 2010, this monthly fee was increased to $7.50 in an attempt to

keep up with the rising costs of the system. Effective January 1, 2012 this monthly fee was

increased to $8.50 per service connection. Another change implemented in 2008 was to lower

the billing for minimum consumption from 300 cubic feet to 100 cubic feet per month. As of

January 1, 2011 the minimum consumption increased to 200 cubic feet per month. In order to

participate in the SRF program, the water rate structure is to be reviewed annually to ensure that

each issuance of future debt is covered. The consumption rates were increased by 12% effective

January 1, 2012.

The following schedule shows the scheduled principal payment for each clean water bond

issuance and annual interest to be paid through fiscal year 2030.


111

Bonds Payable Interest Bonds Payable

Year 1997 1998 1999 2001 2002 2003 2005 2008 2009 Payable Total

2013 $85,000 $65,000 $95,000 $25,000 $30,000 $65,000 $70,000 $69,000 $22,000 $273,912 $799,912

2014 95,000 70,000 100,000 30,000 35,000 65,000 75,000 70,000 22,000 249,914 811,914

2015 100,000 75,000 110,000 30,000 40,000 70,000 75,000 71,000 22,000 224,209 817,209

2016 105,000 75,000 115,000 30,000 40,000 75,000 80,000 72,000 24,000 197,412 813,412

2017 110,000 80,000 120,000 35,000 45,000 75,000 80,000 73,000 24,000 169,834 811,834

2018 115,000 85,000 125,000 35,000 45,000 80,000 85,000 74,000 24,000 140,528 808,528

2019 - 90,000 135,000 40,000 50,000 85,000 90,000 75,000 24,000 111,828 700,828

2020 - - 145,000 40,000 55,000 90,000 95,000 76,000 26,000 86,320 613,320

2021 - - - 40,000 60,000 95,000 100,000 78,000 26,000 61,924 460,924

2022 - - - 45,000 60,000 100,000 105,000 79,000 26,000 45,635 460,635

2023 - - - - - 100,000 110,000 80,000 26,000 28,928 344,928

2024 - - - - - - 115,000 81,000 28,000 19,711 243,711

2025 - - - - - - 120,000 82,000 28,000 12,568 242,568

2026 - - - - - - - 84,000 28,000 5,164 117,164

2027 - - - - - - - 85,000 29,000 3,437 117,437

2028 - - - - - - - 86,000 30,000 1,672 117,672

2029 - - - - - - - - 30,000 559 30,559

2030 - - - - - - - - 15,001 112 15,113

Total $610,000 $540,000 $945,000 $350,000 $460,000 $900,000 $1,200,000 $1,235,000 $454,001 $1,633,666 $8,327,667


112

REVENUE BONDS/WATERWORKS SYSTEM Prior to March 2005, the City had general obligation bonds outstanding for waterworks

improvements that had been completed in the 1980s. While these bonds were outstanding, no

other debt was issued that would commit water revenues. During that time, capital was paid out

of available funds which exhausted the cash and reserves in the Water Fund. The waterworks

and sewerage systems were combined in 2007 in order for the water operations to receive

financial assistance from wastewater operations.

In April 2004, voters approved a revenue bond issue of $2.5 million to finance various water

capital projects. These projects were to be completed in two phases and revenue bonds issued in

accordance with the financing needed for each phase to minimize interest costs. These issuances

were through the State Revolving Fund (SRF) Program which provides financing at a low

interest rate with a twenty-year payback period. It was determined by the City's consultants that

$2.5 million would initially be necessary to extend a water main from the City to the Airport,

fund water plant improvements and for water line extensions and replacements. $695K was

issued to fund the water main extension to the Airport in November 2004. The remainder of the

voter-approved funds, $1.8 million, was issued in November 2005 to fund upgrades to the water

treatment facility, water main improvements and construction of the Boundary/Shepherd water

main loop. In April 2006, voters approved an additional $7 million for a combined funding of

the waterworks and sewerage systems. In April 2007, $3.5 million was issued to fund the

replacement of the downtown water line and further phases of water plant improvements.

Revenue bonds for drinking water improvements are repaid from user fees on the provision of

water services. A monthly service availability fee of $5 was established effective January 1, 2008

and assessed on each water customer to offset fixed costs of the waterworks system. In January

1, 2010, this monthly fee was increased to $7.50 in an attempt to keep up with the rising costs of

the system. Effective January 1, 2012 this monthly fee was increased to $8.50 per service

connection. Another change implemented in 2008 was to lower the billing for minimum

consumption from 300 cubic feet to 100 cubic feet per month. In 2011, the minimum billable

consumption was raised from 100 to 200 cubic feet per month. In order to participate in the SRF

program, the water rate structure is to be reviewed annually to ensure that each issuance of future

debt is covered. The consumption rates were increased by 12% effective January 1, 2012.


113

The following schedule shows the scheduled principal payment for each drinking water bond


Bonds Payable Interest

Year 2004 2005 2007 Payable Total

2013 $30,000 $75,000 $140,000 $213,128 $458,128

2014 30,000 80,000 150,000 202,513 462,513

2015 30,000 80,000 155,000 191,923 456,923

2016 35,000 85,000 160,000 180,798 460,798

2017 35,000 90,000 165,000 169,148 459,148

2018 35,000 90,000 175,000 156,885 456,885

2019 40,000 95,000 180,000 143,135 458,135

2020 40,000 100,000 190,000 128,529 458,529

2021 45,000 105,000 195,000 112,741 457,741

2022 45,000 110,000 205,000 96,191 456,191

2023 50,000 115,000 215,000 78,616 458,616

2024 50,000 125,000 225,000 60,891 460,891

2025 50,000 130,000 235,000 42,341 457,341

2026 - 135,000 250,000 23,523 408,523

2027 - - 260,000 5,688 265,688

Total 515,000$ 1,415,000$ 2,900,000$ 1,806,048$ 6,636,048$


114

REVENUE BONDS/STORMWATER SYSTEM

Missouri enacted an omnibus economic development bill that included programs funded under

the Federal American Recovery and Reinvestment Act of 2009 (ARRA). ARRA created new

bond program opportunities available for cities and counties. The County of Adair was an

allocation designee for these bonds. City staff made a presentation to the County requesting their

share of the allocation be designated to the City for stormwater drainage improvements. The

County of Adair reallocated their $2.274 million of Recovery Zone Economic Development

Bonds to the City of Kirksville for implementation of such a project.

On April 6, 2010, the voters authorized the City to issue these revenue bonds with debt to be

retired from revenues derived from user charges. A bond prospectus was published and the City

went through the rating process with Standard and Poor’s, which resulted in a bond rating of A-

being received. The bonds were sold in June 2010 at a true interest cost of 3.659371% with the

first debt service payment due on January 1, 2011.

Stormwater will be a component of the Utility Fund along with water and sewer. Debt will be

retired over a 20-year period from revenues derived from user charges for stormwater. Interest

on these bonds is federally taxable to the purchasers which allowed them to be placed at higher

interest rates but accordingly, the City will pay a higher interest rate on these bonds which will

be partially offset by the 45% Federal subsidy available on the interest portion paid to investors.

Consultants were hired in 2010 to review and recommend an implementation plan for the

stormwater management program. Infrastructure work began in 2011 on the areas identified as

priorities and should be completed in 2013.


115

The following schedule shows the scheduled principal payment for each drinking water bond


Interest

Year Principal Payable Total

2013 $90,000 $129,805 $219,805

2014 90,000 126,322 216,322

2015 95,000 122,416 217,416

2016 95,000 117,961 212,961

2017 100,000 113,258 213,258

2018 100,000 108,008 208,008

2019 105,000 102,518 207,518

2020 105,000 96,596 201,596

2021 110,000 90,569 200,569

2022 115,000 84,090 199,090

2023 120,000 76,131 196,131

2024 125,000 67,826 192,826

2025 130,000 59,175 189,175

2026 135,000 50,177 185,177

2027 140,000 40,834 180,834

2028 145,000 31,145 176,145

2029 150,000 21,109 171,109

2030 155,000 10,728 165,728

Total 2,105,000$ 1,448,669$ 3,553,669$


116

LEASES


117

LEASE PAYMENT SCHEDULE ALL FUNDS

The City utilizes leasing arrangements to finance capital equipment or infrastructure projects that

are too costly to pay for outright and/or have a useful life longer than the term of the lease. As of

December 31, 2012, the City is currently engaged in six lease-purchase agreements: One for a

computer system funded through the General Fund, a fire truck and radios replaced funded

through the Capital Improvement Sales Tax (CIST) Fund, infrastructure at the Airport, one for

sidewalk improvements funded through South Highway 63 Community Improvement District,

and an Energy Savings Performance Contract funded through the Utility Fund.

This table shows a breakdown of lease payments due annually through maturity, the item(s)

leased and the paying Fund. Detailed information on each outstanding lease is presented on the

following page.

Year Fund Computer

System Fund Fire Truck Radios Fund

Airport

Infrastructure 2013

General

(10)

62,662

CIST

(31) 99,859 52,485

Airport

(87)

35,638

2014

General

(10)

-

CIST

(31) 99,859 52,485

Airport

(87)

35,638

2015

General

(10)

-

CIST

(31) 99,859 52,485

Airport

(87)

35,638

2016

General

(10) - CIST

(31) 99,859 - Airport

(87) 35,638

2017-

2024

General

(10) -

CIST

(31)

- -

Airport

(87)

285,104

Total

$62,662

$399,436 $157,455

$427,656

Year Fund Sidewalk

Improvement Fund

Guaranteed Energy Cost Savings

Contract 2013 S. Hwy 63 CID (23) 33,145

Utility (80) 523,116

2014 S. Hwy 63 CID (23) 33,145 Utility (80) 523,116

2015 S. Hwy 63 CID (23) 33,145

Utility (80) 523,116

2016 S. Hwy 63 CID (23) 33,145 Utility (80) 523,116

2017-

2022 S. Hwy 63 CID (23) 64,897

Utility (80) 3,051,452

Total

$197,477

$5,143,916


118

LEASE PAYMENT SCHEDULE

General Fund

The City’s computer infrastructure was last updated in 2005 with the initial plan to upgrade

every three years to keep up with technology but any replacement had been deferred due to

budget restrictions. In late 2009, it was determined that the system was in need of an upgrade to

keep operating efficiently and allow for storage expansion. In 2010, the Information Systems

budget in the General Fund included monies to upgrade City technological infrastructure with

new computers, servers, wireless access and copier/printers.

A lease-financing arrangement was secured with the Bank of Kirksville at an interest rate of

3.0059% on principal of $250,000. The lease commenced with two semi-annual payments

having been made in 2010 of $66,791 and with maturity at September 2013. Money for

repayment of the annual debt service is funded from the CIST Fund revenue that the City

receives from Commercial Envelope for the lease of the 3010 Industrial Building.

Year Annual Lease

2013 - Final $62,662

Capital Improvement Sales Tax Fund

Fire Truck

In 2007, voters considered the renewal of the ¼ cent Capital Improvement Sales Tax. As part of

that renewal, the Council pledged to allocate $100,000 annually toward the replacement of fire

apparatus. The first truck replaced was an aerial ladder truck which was replaced with a slightly

used truck. The next truck scheduled for replacement was Engine 504. This is the most utilized

apparatus in the Fire Department’s fleet and serves as the work horse of the Fire Department

responding to all medical calls, vehicle wrecks and inspections and is the everyday pumper truck.

Bids were solicited in 2011 with Fire Master Fire Equipment, Inc. securing the bid for the

purchase of a Ferrara Fire Rescue Pumper. The City took delivery of the truck in 2012, and after

taking possession of the new truck sold the old Engine 504 for $60,555. The City sought bids for

lease-financing securing a five year lease payment financing at a rate of 2.83%, payable

annually. The City was able to take advantage of a pre-pay discount of approximately $23,782.

In addition, the City reduced the financed amount by making a down payment of $116,711,

financing $460,000, saving an additional $7,000 in interest payments. Money for repayment of

the annual debt service is funded from the CIST Fund revenue.

Year Annual Lease

2013 99,859

2014 99,859

2015 99,859

2016 99,859

Total $399,436


119

Radios

In 2011, the City began work to bring Police, Fire, and Public Works radio equipment into

compliance with the Federal Communication Commission (FCC) federal mandated January 1,

2013 deadline to switch to narrowband. The replacement was completed in early 2012. A lease-

financing arrangement was secured with SunTrust Equipment Finance & Leasing Corp. at an

interest rate of 1.98% on principal of $260,888. A down payment of $60,000 commenced on

October 21, 2011. The first installment began April 2012 with maturity at October 2015.

Money for repayment of the annual debt service is funded from the CIST Fund revenue.

Year Annual Lease

2013 52,485

2014 52,485

2015 52,485

Total $157,455

Airport Fund

In 1993, the City entered into a lease-purchase agreement with the Bank of Kirksville in the

amount of $176,341 to finance the construction of fourteen (14) T-hangars at the Airport. The

City then made semi-annual lease payments to the Bank of Kirksville and had reduced the

principal balance to approximately $120,000 at the end of fiscal year 1998/1999 when the need

for additional financing arose. In 1998, the doors of these T-hangars were replaced for $59,000

along with an apron asphalt overlay in the T-hangar area of $14,000.

The original lease-purchase agreement was amended for the additional financing of $73,000, in

addition to a negotiated reduction in the rate of interest from 6% to 5.5% and a change in

payment terms from semi-annual to monthly payments, both of which minimized interest cost

over the remaining lease term of eight years.

In November 2004, the existing lease was refinanced to extend the lease another twenty years to

pay for the construction of a fixed base operation building and a clear span hangar. Construction

commenced on the clear span hangar in the fall of 2004 and was completed in the spring of 2005.

The fixed base operation building was completed in 2005. The first supplemental lease

amendment was again revised for the total refinancing of $450,000, in addition to a reduction in

the rate of interest from 5.5% to 5%. This lease extends through December 2024.


120

The following shows the lease payments as revised by the second supplemental lease

arrangement due annually through maturity.

Year Annual Lease

2013 35,638

2014 35,638

2015 35,638

2016 35,638

2017 35,638

2018 35,638

2019 35,638

2020 35,638

2021 35,638

2022 35,638

2023 35,638

2024 35,638

Total $427,656

South Highway 63 CID

A Community Improvement District was established in February 2010. The boundaries included

a shopping center located in the southern part of the City, along Baltimore. The idea was to

improve the appearance of this corridor and major entryway into the community. The City

applied for and was successful in obtaining a Cost Share funding agreement from the Missouri

Transportation Finance Corporation (MTFC). Through this award and the support of the

Missouri Highway and Transportation Commission (MHTC), the City will be able to accelerate

the public improvements by borrowing the local funds which will include sidewalk, lighting and

improved access into the center. The total project cost was expected to be $739,550 with the

local MoDOT District Office funding $76,300; MHTC funding $278,684; and the city to fund

the local share of $437,448, which included $106,000 for donated right-of-way to be obtained by

the City. The actual cost came under projection by $160,332. The savings were shared between

MHTC and the City. $80,166 was applied to the balance owed to MTFC. The City chose to

keep the scheduled payments and revised the maturity date from December 2021 to December

2018, saving an additional $9,821 in interest payments. The MHTC Funds were released in

August 2012 and the City’s first loan payment of $33,145 was made by December 1, 2012 to

MTFC. Money for repayment of the annual debt service is funded from the South Highway 63

Community Improvement District Fund from budgeted sales tax revenue.

Year Annual Lease

2013 33,145

2014 33,145

2015 33,145

2016 33,145

2017 33,145

2018 31,752

Total $197,477


121

Utility Fund

In early 2010, the City began to evaluate the need to enter into a Guaranteed Energy Cost

Savings contract. In early 2012, proposals from various contractors were evaluated by

department level managers. On June 1, 2012, the City awarded an initial investment grade audit

to Schneider Electric for $45,000 to determine if the City had enough projects to warrant a

contract. On August 20, 2012, the City awarded Schneider Electric the second phase of the

investment grade audit to determine actual costs for the projects identified in the first phase of

the audit for an additional $45,000. On October 15, 2012, the City awarded a contract to

Schneider Electric for $4,747,668. The $90,000 cost for the investment grade audit was rolled

into the total contract price. The $4,747,668 covers the cost of the following projects:

1. Utility Fund – $3,838,269

Water Meter Replacement - all city meters will be replaced with Automatic Meter

Reading (AMR) technology

2. General Fund - $909,399

Building Lighting Retrofit– City Hall, EDA, Public Works, Water Treatment

Plant, Fire Station, Police Station and Airport

City Hall Roof Top Units (RTU) Replacement with Added Zones

City Hall Building Automation System (BAS) – programmable temperature

control

City Hall Ductless Split Systems (2)

City Hall HVAC Access Walkway

A lease-financing arrangement was secured with U.S. Bancorp Government Leasing and

Finance, Inc. at an interest rate of 1.96% on principal of $4,747,668. The lease commenced with

monthly payments on November 30, 2012 in the amount of $43,593 and with maturity at

October 2022. Monthly payments were selected over annual payments, saving an additional

$42,291 in interest payments.

Year Annual Lease

2013 523,110

2014 523,110

2015 523,110

2016 523,110

2017 523,110

2018 523,110

2019 523,110

2020 523,110

2021 523,110

2022 435,926

Total $5,143.916


122

GENERAL FUND The General Fund of a governmental unit consists of the resources available for the purpose of

carrying on the entity's operating activities which are not required to be accounted for in another

fund. A "source and disposition" type of fund is characterized as a governmental fund whose

measurement focus is on determination of financial position and changes in financial position

(sources, uses and fund balances).

The General Fund is comprised of the operating budgets of the following divisions/departments:

Council and Boards

Administration

Human Resources

Economic Development

Finance

Information Systems

Municipal Court

Public Buildings

Police Administration

Police Patrol

Police Investigations

Animal Control

Fire Administration

Fire Protection

Fire Emergency Preparedness

Public Works

Street and Park Maintenance

Code Enforcement

Engineering

Recreation Administration

Aquatic Center

Each of these departments is presented in detail on the following pages.


123

ADOPTED ADOPTED AMENDED ACTUAL ACTUAL

Acct 2013 2012 2012 2011 2010

Fund / Department No BUDGET BUDGET BUDGET

GENERAL FUND 10

Revenues 1000

Taxes and Franchise Fees

Real Estate 3010 687,543 745,800 689,526 699,463 681,517

Personal Property 3020 197,760 181,320 188,244 178,446 169,050

Business Surtax 3030 60,000 61,000 62,850 71,372 59,904

Railroad & Utility 3040 57,320 57,835 57,816 76,932 40,139

Financial Institution Tax 3050 4,000 4,000 4,000 24,203 3,470

Prior & Delinquent 3060 68,400 75,000 53,026 77,623 78,912

Payment in Lieu of Taxes 3070 341,220 2,600 2,500 2,489 2,636

1% City Sales Tax 3080 2,588,620 2,523,820 2,575,746 2,541,025 2,491,957

Cigarette 3100 92,600 96,000 92,599 94,692 97,902

Telephone 3130 370,600 385,000 370,677 371,134 535,894

Electric 3140 853,200 925,830 853,243 864,776 786,344

Gas 3150 259,200 278,600 256,601 284,164 234,387

Cable Television 3160 83,370 86,610 83,374 84,962 90,250

Lodging Tax 3170 150,000 149,160 155,581 169,914 152,400

Subtotal 5,813,833 5,572,575 5,445,783 5,541,194 5,424,762

Licenses and Permits

Business 3190 29,870 45,000 29,874 43,632 43,270

County License 3191 650 - 652 - -

Liquor 3200 19,840 19,300 19,836 19,095 18,349

Gross Sales 3210 218,910 216,680 220,978 217,817 215,552

Building Permits 3220 65,650 47,035 99,175 72,874 62,648

Gas Permits 3230 520 520 520 650 715

Boat Permits 3240 8,500 7,950 8,484 8,646 8,369

Trash Hauler Permits 3260 27,840 55,200 27,942 39,594 44,273

Subtotal 371,780 391,685 407,461 402,307 393,175

Intergovernmental

Motor Vehicle Sales Tax 3270 107,520 107,550 105,415 103,628 97,891

Motor Vehicle Fuel Tax 3280 469,340 493,690 460,133 470,258 489,323

Motor Vehicle License/Title 3290 75,210 75,450 75,214 69,188 75,712

State & Federal Grants 3300 153,824 80,564 106,423 140,609 122,123

Subtotal 805,894 757,254 747,185 783,683 785,050

Charges for Services

Admission Fees-AQ 3310 50,000 50,000 58,607 46,347 58,643

Concessions-AQ 3320 17,000 17,000 18,365 17,243 19,307

Activities Fees 3330 16,500 11,500 23,863 13,506 11,359

Activities Fees-AQ 3331 15,000 15,000 28,738 16,964 22,999

Clean-Up Fee 3370 - - - - 3,505

Pass Books-AQ 3371 53,500 53,500 58,343 59,402 57,742

Subtotal 152,000 147,000 187,916 153,462 173,555


124


Acct 2013 2012 2012 2011 2010


Fines and Costs

Crime Compensation 3390 450 9,000 340 9,217 5,955

POST 3391 1,266 - 1,266 - -

Fines & Costs 3400 149,410 134,500 149,411 157,833 100,268

Police Training Collections 3410 2,400 2,400 2,400 2,732 2,258

Police Charges 3420 2,110 2,030 2,105 1,947 2,400

Parking Violations 3430 12,930 17,800 12,925 19,957 12,050

Subtotal 168,566 165,730 168,447 191,686 122,931

Financing Sources

Loan Proceeds 3630 - - - - 250,000

Subtotal - - - - 250,000

Management Fees

Utility Fund-Wastewater 3790 142,574 127,000 142,573 112,500 109,420

Utility Fund-Water 3800 167,489 154,000 167,489 135,500 134,860

Utility Fund-Stormwater 3810 8,935 - 8,938 - -

Subtotal 318,998 281,000 319,000 248,000 244,280

Other Income

Sale of Merchandise-AQ 3720 2,000 2,000 2,025 1,824 2,830

Refunds & Reimbursements 3900 40,000 40,000 43,406 98,664 140,251

Contributions 3910 10,250 8,840 14,645 14,723 8,756

Sale of Property 3940 8,400 - 22,627 15,821 21,995

Transfer In 3950 1,353,973 519,282 477,435 267,421 663,158

Transfer In-AQ 3951 - - - - -

Rental Income 3970 25,122 - - - -

Investment Earnings 3980 16,750 33,900 26,356 30,514 3,627

Miscellaneous 3990 32,425 30,000 41,111 82,284 40,571

Miscellaneous-AQ 3991 - 400 - - -

Subtotal 1,488,920 634,422 627,605 511,252 881,188

Total Program Revenues 9,119,991 7,949,666 7,903,397 7,831,584 8,274,940


125


Acct 2013 2012 2012 2011 2010


Expenditure Summary by Program

Administration

Council and Boards 1001 689,340 620,183 702,691 558,776 670,684

Administration 1002 223,801 213,194 214,472 208,973 196,852

Human Resources 1003 81,681 75,787 74,652 72,606 75,009

Economic Development 1004 437,924 428,894 429,859 400,408 360,452

Finance 1005 309,542 330,698 287,746 298,457 297,948

Information Systems 1006 211,877 223,551 225,983 214,809 447,858

Municipal Court 1007 152,527 159,846 144,482 148,561 160,864

Public Buildings 1008 1,143,116 346,200 319,341 234,446 240,164

Subtotal 3,249,808 2,398,353 2,399,226 2,137,037 2,449,830

Police

Police Administration 1020 300,439 297,099 282,664 272,669 261,272

Police Patrol 1022 1,393,587 1,456,791 1,386,314 1,384,708 1,375,192

Police Investigations 1023 177,697 171,304 169,767 184,090 174,857

Animal Control 1024 84,297 79,491 78,680 74,363 71,155

Subtotal 1,956,019 2,004,685 1,917,425 1,915,830 1,882,476

Fire

Fire Administration 1032 234,593 191,957 180,568 187,472 181,486

Fire Protection 1034 1,266,033 1,245,181 1,211,017 1,138,078 1,126,207

Emergency Preparedness 1036 91,168 75,282 23,593 31,984 33,062

Subtotal 1,591,794 1,512,420 1,415,178 1,357,535 1,340,755

Public Works

Public Works Administration 1050 161,355 156,573 156,309 150,735 150,750

Street/Park Maintenance 1052 1,656,508 1,599,022 1,553,856 1,313,242 1,607,410

Subtotal 1,817,863 1,755,595 1,710,165 1,463,977 1,758,160

Codes/Engineering

Codes Administration 1073 296,670 310,340 301,708 268,414 260,217

Engineering 1074 174,693 176,793 156,178 128,254 106,004

Subtotal 471,363 487,133 457,886 396,668 366,221

Recreation

Recreation Administration 1080 94,993 78,430 74,239 71,192 120,525

Aquatic Center 1088 295,019 279,786 277,048 299,420 329,422

Subtotal 390,012 358,216 351,287 370,612 449,947

Total Fund Expenditures 9,476,860 8,516,402 8,251,166 7,641,660 8,247,390

Fund Balance, Beginning of Year 1,742,633 2,340,878 2,090,402 1,900,478 1,872,928

Fund Balance, End of Year $1,385,764 $1,774,142 $1,742,633 $2,090,402 $1,900,478

Committed Fund Balance 1,359,171 1,200,000 1,286,092 1,247,870 1,200,000

Unassigned Fund Balance $26,593 $574,142 $456,541 $842,532 $700,478


126

COUNCIL 1001 PROGRAM DESCRIPTION: The City Council is the legislative body of the City of Kirksville and has the

power to make and enforce all laws and regulations with respect to municipal affairs, subject only to the

limitations and restrictions of the Revised Statutes of Missouri. The Council will focus on four areas during the

2011 fiscal year: 1) economic development efforts to increase job opportunities; 2) quality of life issues; 3) fiscal

responsibility and efficiency in government; and 4) protection of City-owned assets.

OBJECTIVES/GOALS

Continue to formulate and establish policies that will ensure accomplishment of the City Council’s

annual goals.

Work to establish positive relations with the community through open communication.

Establish City-wide goals and objectives for the City Manager to implement through active

participation in monthly meetings and an annual goal-setting retreat.


Stay informed of changes and improvements in municipal government that will allow the best use of

resources through active attendance at the annual Missouri Municipal League conference.

HIGHLIGHTS/SIGNIFICANT CHANGES: Additional funds are included in both the 2012 year end and the

2013 budget to eliminate the North Park negative fund balance. This means an additional cost to the General Fund

of $64,183 for 2012 and $63,981 for 2013. The transfer was also included in the 2012 budget for support of the

Bear Creek 9 stormwater project in the amount of $40,000.

KEY PERFORMANCE MEASURES/SERVICE INDICATORS

Budget

2013

Projected

2012

Actual

2011

Council Goal: Fiscal Responsibility and Efficiency in Government

PERFORMANCE MEASUREMENT/SERVICE INDICATORS

Percentage of Expenditures as a percent of General Fund 7.3% 8.5% 7.3%

Cost of General Services Per Kirksville Resident $541 $471 $437

City Council and Study Session Meetings Conducted 40 47 48

City Council Representation at MML Meetings 2 1 2

Partnership meetings 8 10 8

% of Performance Evaluations Completed within 30 days of due date 100% 0% 0%

AUTHORIZED PERSONNEL

Mayor 1 1 1

Mayor Pro-Tem 1 1 1

Council Members 3 3 3

Total 5 5 5


127


Acct 2013 2012 2012 2011 2010


COUNCIL/BOARDS AND COMMITTEES 1001

Personnel

Salaries, Regular 4000 6,600 6,000 4,700 5,400 5,325

Social Security 4030 505 459 360 306 407

Insurance, Unemp Comp 4100 5,000 10,000 4,726 3,521 2,010

Insurance, Work Comp 4110 17 1 12 (4) -

Subtotal 12,122 16,460 9,798 9,223 7,742

Operating

Casualty Insurance 4220 147,625 147,405 144,574 100,840 114,271

Insurance Claims 4225 2,000 - 1,000 - -

Misc. Contract Services 4500 259,775 247,000 243,453 242,055 238,675

Legal Services 4530 9,500 10,600 5,766 17,473 4,593

Audit Services 4540 35,475 32,000 30,100 32,337 34,200

Election Costs 4550 6,500 6,500 7,400 6,050 5,900

Public Information 4610 9,965 10,000 10,000 9,159 9,952

Telephone 4650 12,969 20,964 22,204 17,572 18,096

Commission/Community Support 4690 9,250 11,210 8,773 10,230 13,706

Employee Relations 4710 5,000 5,000 4,900 3,198 3,990

Travel/Training 4770 2,000 2,000 1,329 683 1,196

Membership Dues 4780 7,672 7,700 6,078 7,672 7,728

Professional Publications 4790 1,656 1,644 1,634 1,431 1,500

Office Supplies 4800 300 300 298 255 436

Printing & Copying 4890 200 250 51 - -

Postage 4900 150 150 150 97 2,698

Minor Equipment 4910 - 500 500 - -

Transfers Out 6530 167,181 100,500 204,683 100,500 206,000

Subtotal 677,218 603,723 692,893 549,553 662,941

Total Program Expenditures $689,340 $620,183 $702,691 $558,776 $670,684


128

ADMINISTRATION 1002 PROGRAM DESCRIPTION: The City Council appoints the City Manager to direct the delivery of municipal

services. The City Manager’s Office is responsible for providing the City Council with information and

implementing municipal policies. This involves administrative decision making; provision of basic administrative

support; direction and guidance for all City departments, programs and projects; and managing public records. It

is the goal of Administration to provide effective leadership and direction for coordination of City operations and

development.

OBJECTIVES/GOALS

Maintain existing and foster additional relationships with other community organizations,

identifying ways in which to work together to improve service to the community.

Continue to identify and develop long-term infrastructure needs for the community to ensure the

protection of the City’s assets.

Continue to work on economic development both within the City offices and through support of K-

REDI.

Continue to assess operational practices to determine their efficiency and cost/benefit of continuing

each versus the impact on services expected by citizens.


Keep the Mayor and Council informed of municipal matters through the publication of a newsletter.

Provide public information through a variety of methods, including media interviews, press releases or

direct mailings.

HIGHLIGHTS/SIGNIFICANT CHANGES: The budget continues to include funding for a student intern to

assist the City with the “Get Active Kirksville” project.


Budget

2013

Projected

2012

Actual

2011



Status reports distributed to Council – now quarterly 4 4 4

Newsletters distributed to City Council 22 26 25

Number of asset/infrastructure plans developed 5 5 5

Percent of minutes approved w/o amendment 100% 100% 100%

Partnership meetings 8 10 8

Media contacts/Press Releases 100 100 75

% of Performance Evaluations Completed within 30 days of due date 100% 100% 100% AUTHORIZED PERSONNEL

City Manager 1 1 1

City Clerk 1 1 1

Total 2 2 2


129


Acct 2013 2012 2012 2011 2010


ADMINISTRATION 1002

Personnel


Salaries, Temporary 4010 4,800 5,000 3,537 3,956 4,142

Salaries, Overtime 4020 1,003 1,062 1,060 1,006 1,217

Social Security 4030 10,770 10,067 10,116 9,832 9,937

Insurance, Dental 4060 1,543 1,543 1,550 1,470 898

Insurance, Life 4070 295 291 282 180 196

Insurance, Retirement 4080 14,414 12,406 12,710 11,329 10,181

Insurance, Work Comp 4110 325 317 307 309 303

Deferred Compensation 4120 2,000 2,000 2,000 1,962 1,000

Insurance, Health 4130 27,100 27,100 29,802 24,112 20,029

Subtotal 197,232 185,319 189,739 177,381 172,707

Operating


Legal Advertising 4600 250 500 - - 228

Telephone 4650 9,000 9,000 10,654 11,201 9,344

Expense Allowance 4760 4,200 4,200 4,200 4,200 4,200

Travel/Training 4770 4,275 5,300 2,475 1,897 3,941

Membership Dues 4780 1,130 1,125 1,226 1,008 983

Professional Publications 4790 414 450 164 280 275

Office Supplies 4800 250 250 150 147 161

Printing & Copying 4890 250 250 - 43 -

Postage 4900 300 300 300 245 337

Minor Equipment & Supplies 4910 500 500 321 - -

Subtotal 26,569 27,875 24,733 31,593 24,145



130

HUMAN RESOURCES 1003 PROGRAM DESCRIPTION: The Human Resources Department provides administrative and personnel

services to all departments of the City and acts as a conduit among employees, management, insurance

companies, and benefits providers. Human Resources perform the centralized functions of recruitment, retention,

training and development, compensation and benefits administration, and labor and employee relations including

assisting the City Manager in labor negotiations and administration. Human Resources assists administrative and

managerial personnel in managing, motivating, and disciplining employees effectively, while ensuring

compliance with all legal requirements such as EEO, FLSA, FMLA, ADA, and HIPAA. Human Resources

endeavors to protect the dignity of individuals, honoring their right to fair consideration in all aspects of

employment and to the pursuit of a rewarding career without regard to race, religion, color, national origin,

gender, sexual orientation, age, disability, and insure that full and early consideration is given to the human

aspects of management plans.

OBJECTIVES/GOALS

Provide orientation to all new employees including review of personnel benefits and job

responsibilities.

Insure performance assessments are completed timely.

Minimize recruitment and training costs and lost productivity by increasing retention levels of

employees through improved wages.

Improve communications at all levels of the organization through newsletters, payroll stuffers,

employee meetings, email correspondence, department meetings.

Provide in-house training to supervisors on City policies and federal and state regulations.


Facilitate in-house training for supervisors to improve employee interactions through the consistent

compliance of policies and procedure and accurate completion of employee performance evaluations.

Review the feasibility of time recording software.

Review criminal background process and ensure compliance with law.

Review HS diploma/GED requirements.

Update promotional examination processes.

Distribute monthly newsletters for supervisors to keep them up-to-date on policies, procedures, and

laws affecting their responsibilities as supervisors.

Continue to monitor overtime and recommend changes to reduce overtime cost to the City Manager.

HIGHLIGHTS/SIGNIFICANT CHANGES: There are no changes for 2013.


131


Budget

2013

Projected

2012

Actual

2011



Retention 93% 90% 89%

Orientation by Human Resource Director – Full-time/Temporary 10/30 14/32 15/30

Orientation by Supervisor – Full-time 10 10 15

Average Salaries Compared to Market (maximum comparisons) 89% 86% n/a

Average Salaries Compared to Market (median comparisons) 95% 92% 80%

Percent of Performance Evaluations Completed 100% 98% 39%

Supervisor and Employee Training /Newsletters 6/12 2/18 3/26

Grievances at the City Manager Level 0 0 0

Labor Management Meetings (not including negotiations)/Employee

Meetings

6/1 5/1 8/1


Human Resource Director 1 1 1


Acct 2013 2012 2012 2011 2010


HUMAN RESOURCES 1003

Personnel


Social Security 4030 4,225 3,849 3,667 3,467 3,534

Insurance, Dental 4060 472 472 472 450 450

Insurance, Life 4070 111 111 111 111 121




Subtotal 73,452 67,237 67,272 64,954 64,218

Operating


Employment Advertising 4590 1,000 1,500 745 1,713 332

Travel/Training 4770 150 200 200 324 3,378

Membership Dues 4780 - - - - 400

Professional Publications 4790 829 600 600 494 1,136

Office Supplies 4800 500 500 435 319 460

Printing & Copying 4890 500 500 265 438 494

Postage 4900 250 250 148 145 193

Subtotal 8,229 8,550 7,380 7,652 10,791



132

ECONOMIC DEVELOPMENT 1004 ADMINISTRATION PROGRAM DESCRIPTION: Economic Development performs a variety of administrative functions relating

to community development and economic development. Functions include, but are not limited to, maintaining the

Business Resource Guide, Community Profile, providing grant administration and keeping an inventory of

available land and building locations for commercial and industrial prospects. The division is headed by the

Assistant City Manager. General staff support is provided to the City Manager.

OBJECTIVES/GOALS


Administer grants and continue to identify grant resources that can be used to offset the costs of

infrastructure improvement projects and community development projects that are approved by the City

Council.

Continue to provide support and assistance to K-REDI to attract additional service sector and

manufacturing/industrial jobs to the community.

Continue to work with the KHPC, KDIC, TIF Commission, CID Board(s), Chamber of Commerce and

the Tourism Advisory Board.

Continue to work with the Missouri Rural Enterprise and Innovation Center (MREIC) to provide

assistance to entrepreneurs.

QUALITY OF LIFE

Support city-wide efforts to increase quality of housing.

SIGNIFICANT HIGHLIGHTS/CHANGES: $7,500 is budgeted for EDA support for 2012 to cover ¼ of the

salary for the administrative assistant. Work with other community groups to determine future downtown

support.

KEY PERFORMANCE MEASURES/SERVICE

INDICATORS

Budget

2013

Projected

2012

Actual

2011

Council Goal: Economic Development

Type of Measure: Effectiveness

% growth in Downtown TIF assessed real property valuation 1% 1% 3%

% growth in sales tax revenues .4% .4% 10.76

%

# of Business Resource Guides provided 75 75 70

# of Community Profiles provided 25 25 35

# of referrals made for technical assistance 10 10 3

# of retail businesses contacted for purpose of attraction 10 10 2

# of retail businesses receiving assistance for relocation 3 3 6

# of jobs created from businesses who received assistance 6 0 47

# of new jobs created by major manufacturers 10 0 0

Grants identified 15 15 16

Grants submitted 8 8 10

Grants awarded 5 5 1

Grants administered 12 12 10

Council Goal: Quality of Life


City-wide assessed real property (millions) $121 $121 $121


133

KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget

2013

Projected

2012

Actual

2011

Key Measure: Effectiveness


% of performance evaluations completed within 30 days of due date 100% 100% 100%


Assistant City Manager 1 1 1

Community Services Coordinator 1 1 0

Administrative Assistant II 1 1 1

Total 3 3 2


Acct 2013 2012 2012 2011 2010


ECONOMIC DEVELOPMENT 1004

Personnel


Salaries, Temporary 4010 2,700 2,295 947 - -

Salaries, Overtime 4020 - 117 - 62 -

Social Security 4030 10,138 9,540 8,904 6,950 5,386


Insurance, Life 4070 264 258 249 207 182




Subtotal 176,276 169,739 163,288 135,752 97,107

Operating


Public Information 4610 - - - - -

Commission/Community Support 4690 148,500 147,670 154,025 155,458 151,384

Expense Allowance 4760 2,400 2,400 2,400 2,000 -

Travel/Training 4770 1,823 2,300 1,935 1,044 771

Membership Dues 4780 125 125 125 125 125

Professional Publications 4790 - 360 140 210 175

Office Supplies 4800 300 300 271 222 249

Printing & Copying 4890 500 500 - 53 112

Postage 4900 500 500 175 335 529

Minor Equipment & Supplies 4910 - - - 210 -

Subtotal 261,648 259,155 266,571 264,657 263,345



134

FINANCE 1005 PROGRAM DESCRIPTION: The Finance Department is responsible for the oversight and integrity of all

fiscal activities of the City. The department provides support to other City departments through the provision of

comprehensive financial services, such as, budget compliance, asset management, cash management, debt

management, investing, vendor pay, revenue collection, accounting, financial reporting, payroll, business

licensing, risk management, internal control monitoring and inventory control. Finance administers the City’s

suite of financial software and the on-line payment services. This department works in conjunction with the

utility billing operation to provide customer service and its revenue collection. Finance is accountable to the City

management, citizens and external entities for its accuracy in financial reporting and record-keeping.

OBJECTIVES/GOALS

Local government finance operations have three general objectives: accountability, efficiency and effectiveness.


Minimize cost by promoting the usage of bulk ordering and cooperative agreements with other entities.

Monitor cash flow needs and ensure the flow of revenues is coordinated with the projected outflows in

order to eliminate interfund borrowing.

Provide cost projections of proposed projects and/or funding alternatives.

Ensure timely communication of financial information to Council and staff and of website updates for all

users.

Provide timely and effective communication to employees of work performance and implement reward

system to enhance staff job satisfaction.

Prepare the City’s Comprehensive Annual Financial Report in a timely manner and in accordance with

GFOA criteria in order to be eligible and continue to receive the Certificate of Achievement for Excellence

in Financial Reporting.

Attain an “unqualified opinion” on the annual audit by ensuring that financial data and transactions are in

compliance with GASB.

Implement management recommendations from external auditors.

Produce a quality budget document that is user friendly and qualifies the City for an annual GFOA

Distinguished Budget Presentation Award.

Ensure fund balance reporting is in compliance with GASB 54 and City Council policy.

Ensure City-wide compliance of implementing safety procedures as recommended by risk management to

reduce claims.

HIGHLIGHTS/SIGNIFICANT CHANGES: Several processes were automated using Microsoft Excel and

Outlook, reducing data errors and creating more time for other tasks. Insurance coverage alternatives will be

explored.


135


Budget

2013

Projected

2012

Actual

2011



GFOA award recognition for financial reporting and budgeting Yes Yes Yes

% of financial transactions posted by 15th of the following month 100% 100% 98%

MIRMA audit score 99% 95% 95%

Actual General Fund revenues as % of estimated General Fund

revenue

99% 93% 97%

Budget performance: expended vs. budget 100% 88% 95%

PY management letter recommendations implemented 100% 100% 50%

% of businesses in compliance within 30 days of renewal deadline 100% 99% 83%



Finance Director 1 1 1

Finance Supervisor 1 1 1

Accounts Payable Clerk 1 1 1

Account Clerk 2 2 2

Customer Service Clerk 1 1 1

Total 6 6 6


136


Acct 2013 2012 2012 2011 2010


FINANCE 1005

Personnel


Social Security 4030 16,557 16,417 15,148 15,093 15,030

Insurance, Dental 4060 2,015 2,529 2,016 2,165 2,274

Insurance, Life 4070 456 429 428 400 464




Subtotal 291,046 297,457 271,106 271,484 271,166

Operating


Telephone 4650 1,332 1,100 1,238 1,192 1,180

Lease/Lease Purchase 4670 - 2,758 - 2,473 2,473

Safety Programs 4720 1,700 1,602 1,602 1,372 1,026

Refunds 4750 - - - 44 -

Travel/Training 4770 1,964 1,925 1,929 1,230 725

Membership Dues 4780 1,135 1,005 1,043 955 1,005

Professional Publications 4790 - - - 127 122

Office Supplies 4800 1,180 500 749 592 572

Forms Printing 4870 2,735 2,745 1,884 2,301 1,913

Filing Fees 4880 - - - - -

Miscellanous 4890 - - - - -

Postage 4900 5,361 6,990 4,480 (491) 3,836

Minor Equip. & Supplies 4910 650 750 19 767 204

Subtotal 18,496 33,241 16,640 26,974 26,782



137

INFORMATION SYSTEMS 1006 ECONOMIC DEVELOPMENT PROGRAM DESCRIPTION: Information Systems maintains computer, software and copier maintenance

expenditures that benefit all City departments in a centralized division. The lease-purchase payments and annual

contractual service payments for the computer seat management program are paid from this division, in addition

to website design, maintenance and hosting expenditures.

OBJECTIVES/GOALS

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide support services for all City software applications.

SIGNIFICANT HIGHLIGHTS/CHANGES: The cost of maintaining current technology needs continue to

increase.


Budget

2013

Projected

2012

Actual

2011



Internal customer satisfaction rating on general IT services Good Good Good

Type of Measure: Efficiency

# of days to resolve service request (target<5) 2.5 3.6 5.0

Type of Measure: Workload

# of service requests 300 300 246

# of ITV Sessions Offered 50 46 *


Acct 2013 2012 2012 2011 2010


INFORMATION SYSTEMS 1006

Operating


Public Information 4610 1,650 750 750 724 749

Telephone 4650 4,184 2,400 2,695 2,399 2,399

Lease/Lease Purchase 4670 62,662 66,791 66,791 66,791 66,791

PD ITI Lease 4671 16,500 17,100 15,236 10,715 -

Travel/Training 4770 - - - - -

Computer Supplies 4850 550 550 51 37 104

Copier/Printer Supplies 4890 24,925 24,475 23,276 17,249 18,981

Minor Equip. & Supplies 4910 1,100 - - - -

Computer Equip. & Software 4920 11,040 12,935 11,657 17,580 55,358

Equipment Maintenance 5030 48,031 14,850 21,659 16,170 31,663

Subtotal 201,177 193,201 194,598 176,351 177,343

Capital

Equipment 7210 10,700 30,350 31,385 38,458 270,515

Subtotal 10,700 30,350 31,385 38,458 270,515



138

MUNICIPAL COURT 1007 FINANCE PROGRAM DESCRIPTION: Municipal Court is responsible for the adjudication of filings from violations of

the City’s traffic and ordinances resulting from citizen complaints and citations generated by the City police and

codes departments and the finance department in a prompt, judicious and effective manner. Court personnel

provide administrative support to the off-site municipal judge, as appointed by the City Council, for court held on

a weekly basis.

Judicial and prosecutorial services related to Municipal Court are provided on a contractual basis through this

budget, except judicial services provided for cases with a request for change of judge or cases certified to Circuit

Court for jury trial.

OBJECTIVES/GOALS


Continue to manage the court case load in compliance with court rules and statutory reporting deadlines and

requirements

Continue to update court and data entry processes to be more efficient in the office and in the court room

and in the near future going live in the court room with the INCOD software

Continue to work on improvement of accuracy for all court processes and cross train Deputy Court clerk for

monthly and annual reports

SIGNIFICANT HIGHLIGHTS/CHANGES: Staff will explore possible efficiencies that can be implemented

between the court software and new police software.


2013

Projected

2012

Actual

2011

Council Goal: Fiscal Responsibility and Efficiency in

Government


Total cases filed-traffic/ordinance violations 1,450 1,350 1,797

Total cases disposed-traffic/ordinance violations 1,425 1,325 1,887

Record of conviction compliance rate 100% 100% 96%


Disposition categories-traffic/ordinance

In-court dispositions/trial dispositions

In-court dispositions/pleas or findings of guilt

Out-of-court dispositions/court cases disposed w/o court

appearance

Out-of-court dispositions/violation bureau

In and out-of-court dispositions/dismissed and nolle processed

In and out-of-court dispositions/certified to Circuit Court for jury

trial

15/10

450/350

30/30

190/40

180/110

14/6

12/9

425/335

25/25

170/35

170/100

13/6

14/12

700/367

17/16

330/55

330/24

15/7


Municipal Court Clerk 1 1 1

Deputy Court Clerk 1 1 1

Total 2 2 2


139


Acct 2013 2012 2012 2011 2010


MUNICIPAL COURT 1007

Personnel


Salaries, Overtime 4020 - 149 - 507 2,411

Social Security 4030 4,503 4,262 4,159 3,920 4,897


Insurance, Life 4070 242 238 221 113 133




Subtotal 101,030 96,858 94,270 88,188 103,927

Operating


Fee Distributions 4630 - 10,000 - 9,886 6,475

Witness Expenses 4640 750 750 350 - 25

Telephone 4650 1,032 1,418 988 998 1,000

Refunds 4750 - 750 - - -

Travel/Training 4770 1,550 1,500 1,438 1,646 1,295

Membership Dues 4780 120 120 120 70 100

Publications 4790 250 250 104 254 190

Office Supplies 4800 1,000 1,000 1,000 1,044 971

Computer Supplies 4850 - - - - 71


Postage 4900 500 500 500 549 358

Minor Equipment & Supplies 4910 - - - - -

Equipment Maintenance 5030 - - - - -

Subtotal 51,497 62,988 50,212 60,373 56,937



140

PUBLIC BUILDINGS 1008 CODE ENFORCEMENT PROGRAM DESCRIPTION: Public Buildings is responsible for maintaining the public facilities of the City.

These are: City Hall, Fire Department, Police Department, EDA, Aquatic Center, Public Works, and the Airport

Terminal. The custodians do daily cleaning of six of the major City buildings and also do minor repairs and

upkeep. The public facility technician performs all minor and some larger repair projects; all employees of this

division keep the Codes and Planning Director informed of areas that need attention or repair. The ability to plan

and forecast large capital repair projects is key for this division along with the wise use of City monies to perform

repairs in accordance with City codes and extend the useful life of the public buildings.

OBJECTIVES/GOALS

PROTECT CITY-OWNED ASSETS Identify future capital expenditure items in order to be budgeted in advance of needs

Make repairs and ensure that public buildings are maintained so that City monies is spent for the best

benefit of the citizens

Inspect City buildings for cleanliness and any needed repairs

SIGNIFICANT HIGHLIGHTS/CHANGES: The City has explored Performance Contracting in an effort to

address costly building maintenance issues. The decision of the council was to approve Performance Contracting,

and includes HVAC replacement at City Hall and lighting replacement at all city buildings, as well as water

replacements. The EDA building has a sprinkler system that must be either made operational or removed.


2013

Projected

2012

Actual

2011

Council Goal: Protect City-Owned Assets


Measurable heating fuel usage in ccf (goal=1% reduction/3-year

average)

15,027 13,624 13,217

Measurable electric usage in kWh (goal=1% reduction/3-year average) 589,986 607,918 592,654

Type of Measure: Efficiency

Safety-number of on-the-job or recordable injuries (goal=0) 0 0 0

Final costs of all major projects as % of budget (goal=<100%) <100% 100% 88%

% of inspection items in compliance on monthly checklist

(goal=>95%)

95% 99.5% 99.3%


Maximum number of building items needing repairs (goal=<20%) 20% 21% 23%


Public Facility Technician 1 1 1

Custodian 2 2 2

Total 3 3 3


141


Acct 2013 2012 2012 2011 2010


PUBLIC BUILDING MAINTENANCE 1008

Personnel


Salaries, Temporary 4010 - 1,200 248 420 -

Salaries, Overtime 4020 683 1,397 860 629 1,422

Social Security 4030 6,350 6,158 5,390 5,489 5,272


Insurance, Life 4070 189 171 170 163 177


Insurance, Work Comp 4110 2,905 2,524 2,711 2,446 2,477


Subtotal 129,093 124,941 121,145 119,448 110,035

Operating


Telephone 4650 288 260 273 255 239

Travel/Training 4770 390 330 379 305 378

Medical Supplies 4810 - - - - -

Minor Equipment & Supplies 4910 11,260 11,380 11,132 9,119 9,934

Vehicle Maintenance 5000 961 955 955 543 4

Gas & Oil 5020 1,650 1,754 1,601 2,100 667

Building Maintenance 5040 27,222 41,922 36,966 39,077 24,731

Clothing, New 5070 300 450 340 - 402

Electricity-Buildings 5890 29,400 29,835 29,397 28,671 26,126

Heating Fuel 5950 6,966 7,220 6,634 6,482 7,678

Subtotal 99,604 117,459 108,146 106,739 90,206

Capital

Facilities 7170 914,419 103,800 90,050 8,259 39,923

Subtotal 914,419 103,800 90,050 8,259 39,923

Total Program Expenditures $1,143,116 $346,200 $319,341 $234,446 $240,164


142

POLICE DEPARTMENT 1020, 1022, 1023, 1024 PROGRAM DESCRIPTION: The Kirksville Police Department is charged with and dedicates itself to

providing efficient and effective law enforcement services to the people of Kirksville. These services include:

protection of life and property, preservation of the peace, apprehension of offenders, prevention/deterrence of

crime, traffic management, emergency/non-emergency service response and instilling a sense of relative safety to

those within our jurisdiction. In providing these services, the department holds to the basic philosophies of

Community Oriented Policing which includes community partnerships and problem solving. The fundamental

principles under which the department operates are embodied in the mission statement and values prominently

posted in the Police Department lobby and on the department’s web site.

OBJECTIVES/GOALS

In fiscal year 2013, the department will continue many of the goals presented in previous years, but will also

continue to shift future efforts to more accurately reflect the long-term goals identified in the City of Kirksville’s

Comprehensive Plan and from City Council.

Achievement of the police mission is determined by the public’s perception of how well police perform their

basic functions and, to a certain limited extent, statistical measures tracked by most professional law enforcement

departments. Ultimately, the indicators of success encompass a community’s satisfaction with the performance of

the department, an increase in the overall sense of safety and a crime rate that is at least consistent with

regional/national trends. Some in the profession of policing have suggested that the significant downward trend

in most crime rates over the last few years is directly attributable to the proliferation of community oriented

policing efforts. However, this is too simplistic and does not take into account hundreds of other factors/elements

that contribute to the causes of crime. The police in Kirksville are hesitant to take credit for any long-term local

decrease in the crime rate (which in many instances mirror national trends), just as they would hesitate to take

responsibility if societal factors, beyond the limited control of the Police Department, cause the crime rate to once

again climb.

QUALITY OF LIFE

Combat crime.

Actively engage in community outreach.

Minimize negative impact of traffic.

Improve the community’s feelings/perceptions of relative safety, security and confidence in the Kirksville

Police Department.

Become more involved with problem-solving projects.


Maintain a modern, professional and state-of-the-art police department.

Focus on teamwork.

Focus on customer service.

Work on improving efficiencies at all levels in the department.

Focus on applying/receiving grants (especially those not requiring City match of monies).

Ensure that the City is adequately represented on the E911 Joint Services Board.

Ensure that the City Council and others are kept apprised of significant cases/events.

SIGNIFICANT HIGHLIGHTS/CHANGES: The department will continue with the three-year policy review

and testing cycle (to ensure member familiarity). The department will explore interagency efficiencies with other

law enforcement agencies. The department will implement a Master Police Officer Program (MPO). In 2013, the

department is not actively pursuing accreditation.


143


INDICATORS

Budget

2013

Projected

2012

Actual

2011



Patrol

Arrests/protective custody detainers 1,300 1,300 1542

Offenses per 1,000 population 150 150 **

% of thefts and vandalisms cleared 29% 29% **

% of Part 1 crimes cleared** 35% 35% **

% of property crimes cleared 30% 30% **

Foot patrols 405 405 481

Community information releases 225 222 237

Guest editorials 12 12 8

% of performance evaluations completed within 30 days of due

date

95% 95% 32%

Public presentations 40 30 46

Officer-initiated activities as % of all police activities 50% 52% 48%

Traffic stops/enforcement efforts 3,700 3,700 3,404

Summons/tickets 1,700 1,792 1,645

DWI arrests 50 60 40

Citizen commendations 300 300 319

Formal Citizen complaints 0 1 0

Type of measure: Workload

Patrol

Accidents 669 719 671

Injury accidents 45 78 47

Fiscal Responsibility and Efficiency in Government

Administration



date

95% 95% 0%

Training hours 2,400 2,400 2,360

Policies review and tested 27 27 27

Detectives



date

Animal Control



date

100%

100%

95%

100%

0%

0%

*Part I crimes are murder, rape, robbery, aggravated assault, theft.

Theft of motor vehicle and arson.

** Due to Computer software change over these numbers not available.


144


Acct 2013 2012 2012 2011 2010


POLICE ADMINISTRATION 1020

Personnel


Salaries, Overtime 4020 474 475 475 1,718 97

Social Security 4030 13,579 12,733 12,125 11,751 11,438


Insurance, Life 4070 340 342 330 338 367




Subtotal 243,085 234,595 228,820 228,369 216,313

Operating


Community Training 4560 2,000 3,500 2,018 2,017 -

Community Policing 4620 1,465 1,465 1,465 988 1,333

Telephone 4650 10,452 5,600 7,411 6,103 5,949

Expense Allowance 4760 3,900 3,900 3,900 325 -

Travel/Training 4770 4,653 4,653 4,153 2,276 697

Membership Dues 4780 785 855 785 730 855


Office Supplies 4800 2,000 2,800 1,700 1,401 953

Computer Supplies 4850 - 300 300 92 38

Printing & Copying 4890 2,300 3,500 665 1,066 579

Postage 4900 1,010 1,010 704 753 675

Minor Equipment 4910 - - 22 89 6,913

Computer Equipment 4920 - - - - -

Radio Equipment/Maintenance 4980 1,800 1,596 330 1,467 1,392

Equipment Maintenance 5030 225 225 222 83 140


Heating Fuel 5950 1,105 1,155 1,052 1,001 1,027

Subtotal 57,354 62,504 53,844 44,299 44,959



145


Acct 2013 2012 2012 2011 2010


POLICE PATROL 1022

Personnel


Salaries, Temporary 4010 2,064 4,127 - 324 531


Social Security 4030 65,952 64,839 60,504 60,148 59,116


Insurance, Life 4070 1,600 1,495 1,473 1,514 1,648




Subtotal 1,205,360 1,179,350 1,142,093 1,129,181 1,097,034

Operating

Misc. Contract Services 4500 880 880 798 692 1,018

Misc. Grants 4510 - 40,000 13,993 36,437 79,365

Donation Expense 4520 1,000 - - - -

Travel/Training 4770 4,700 6,000 4,734 5,771 5,660

POST Training 4771 1,300 - 1,266 - -

Office Supplies 4800 - - - 1,243 1,990

Medical Supplies 4810 275 275 275 529 392

Audio/Visual Supplies 4820 - 400 - - -

Printing & Copying 4890 - - - 1,154 1,252


Chemicals 4930 845 845 845 508 271

SRT 4990 2,000 2,000 2,000 7,362 10,000

Vehicles-Autos/Trucks 5000 37,677 32,893 32,893 28,869 29,256

Gas & Oil 5020 54,381 58,714 55,838 55,896 41,483


Clothing Maintenance 5060 8,469 8,469 8,469 7,785 6,700

Clothing, New 5070 12,150 12,150 12,150 9,492 10,488

Lake Maintenance 5570 - 4,900 4,213 4,377 4,275

Subtotal 142,477 188,026 157,974 187,154 213,111

Capital

Facilities 7170 5,000 - - - -

Vehicles 7200 40,750 89,415 86,247 68,373 65,047

Equipment 7210 - - - - -

Subtotal 45,750 89,415 86,247 68,373 65,047

Total Program Expenditures $1,393,587 $1,456,791 $1,386,314 $1,384,708 $1,375,192


146


Acct 2013 2012 2012 2011 2010


POLICE INVESTIGATIONS 1023

Personnel



Social Security 4030 8,605 8,221 7,789 9,388 8,893


Insurance, Life 4070 234 220 220 216 268




Subtotal 161,130 153,831 152,787 167,950 161,312

Operating

Misc. Contractual Services 4500 1,000 2,000 1,641 940 194

Travel/Training 4770 5,450 5,450 5,418 6,261 3,886

Membership Dues 4780 - 200 - 200 25

Office Supplies 4800 - - - 40 -



Gas & Oil 5020 3,037 3,439 3,537 3,135 2,380

Subtotal 16,567 17,473 16,980 16,141 13,545


ANIMAL CONTROL 1024

Personnel


Salaries, Overtime 4020 500 784 355 686 361

Social Security 4030 2,084 1,997 1,782 1,733 1,678


Insurance, Life 4070 60 56 55 56 58




Subtotal 42,051 40,475 39,897 38,762 37,141

Operating


Travel/Training 4770 730 530 783 723 487

Office Supplies 4800 - - - 664 169

Medical Supplies 4810 475 - - 205 -

Printing & Copying 4890 - - - 191 82

Minor Equipment & Supplies 4910 600 600 600 53 765


Gas & Oil 5020 6,205 7,127 7,141 6,552 5,070

Clothing, New 5070 - - - - 549

Subtotal 42,246 39,016 38,783 35,601 34,014


Total Department Expenditures $1,956,019 $2,004,685 $1,917,425 $1,915,830 $1,882,476


147

FIRE DEPARTMENT 1032, 1034, 1036 PROGRAM DESCRIPTION: The Kirksville Fire Department (KFD) delivers the emergency services of fire

suppression, rescue, and medical services at the Basic Life Support (BLS) level, vehicle accident extrication and

hazardous materials response. The department is organized to provide for life and property safety from the threat

of fires, natural or man-made disasters and medical emergencies, which is accomplished through planning,

prevention, education, incident mitigation and appropriate application of technology and safety practices.

Additionally, the non-emergency services provided are code and fire inspections, preplanning of business

structures, public education of all citizens and training for fire personnel and other emergency agencies in the

community. The department coordinates development, implementation and review of the City’s emergency

operations plan.

OBJECTIVES/GOALS

QUALITY OF LIFE

Continue to utilize various methods to inform the citizens of means to receive accurate and relevant

information of impending severe weather, hazardous material incidents and other disasters, such as outdoor

warning sirens, cable overrides and other electronic technology. In 2012 the City of Kirksville was

designated as a Storm Ready Community.

Continue to monitor Insurance Services Office (ISO) requirements to maintain Kirksville’s Class 3/9 rating

we received in 2012 and to look at seeing what could be done to move to a Class 2/9 rating.

To work with the community partners to finish the Adair Mitigation Plan, so that funding would be

available after disasters or projects could be funded before disasters occur, this would include identified

projects.


Provide training to other organizations at least monthly utilizing department staff as well as allowing all

agency personnel to work emergency scenes more effectively.

Tracking of the following issues using the information to develop future internal and community training

opportunities to enhance fire protection: code violations and length of time to achieve compliance; fire

prevention programs to train and educate all age groups; emergency incidents responded to by KFD; and

fire causes in Kirksville.

Continue to provide education/training opportunities to area emergency response personnel to assist with

preparation of disasters that include winter storms, fires, earthquakes, tornados, flooding, etc..

Provide guidance to assist the citizens of Kirksville in applying for FEMA grants in case of disaster.

Provide documentation to SEMA and FEMA to close out disaster projects in a timely manner.

SIGNIFICANT HIGHLIGHTS/CHANGES: Continue to train Kirksville firefighters on the airport fire truck

as to operation and pumping and to become familiar with all the equipment carried on the apparatus about 50%

done in 2012. Offer fire prevention classes to all ages of citizens in Kirksville, in 2013 we will be offering a class

to seniors and juniors at the high school on fire safety when they move out on their own. After one full year of

tracking fire causes, what started the fire and the most common inspection violations the department will touch on

these subjects when doing fire lectures and fire prevention. The City is compliant to narrowband radio width a

head of the 2013 compliant date. The City of Kirksville received a 3/9 Class ISO rating effective November 1,

2012. The City also became a Storm Ready Community in 2012.


148


2013

Projected

2012

Actual

2011



% of emergency operation/mitigation plan updates 100% 100% 100%

Emergency operation drills 8 9 4

% of outdoor warnings sirens tested without failure 100% 90% 80%



Days to complete code violations (goal<=30 days) 30 28 77%

Days to complete after turning over to Codes (goal<=10 days) 10 8 95%

Classes offered to other organizations 12 10 18

Fire prevention programs offered by age group:

Senior citizens 12 16 9

Families 12 9 6

College students 9 8 6

High school 9 8 6

Middle school 9 9 3

Primary school 12 12 11

Pre-school 12 12 12

Fire inspections completed annually 1,372 1343 1401

Business code inspections 46 35 56

Key Measure: Efficiency

Minutes of average response time to all incidents

(Missouri average 7:17)

4:20 4:19 4:21

Key Measure: Workload

Incident responses 1,132 1,195 1,094

Structure Fires/Other Fires 22/47 26/50 17/44

Hazmat and other Hazards 55 52 57

False alarms response incidents 92 85 99

EMS/Other Rescue 754/59 784/74 723/44

Good Intent and Service Calls 103 124 80


Fire Administration 1032

Fire Chief 1 1 1

Assistant Fire Chief 1 1 1

Administrative Assistant 1 1 1

Total 3 3 3

Fire Protection 1034

Battalion Chief 3 3 3

Fire Captain 3 3 3

Firefighter II/EMT 17 14 14

Firefighter 3 5 2

Total 26 25 22


149


Acct 2013 2012 2012 2011 2010


FIRE ADMINISTRATION 1032

Personnel


Salaries, Overtime 4020 966 1,005 966 1,005 947

Social Security 4030 11,709 10,694 9,824 10,306 10,293


Insurance, Life 4070 286 282 283 282 307




Subtotal 197,406 180,744 171,029 177,314 172,614

Operating

Telephone 4650 2,400 4,774 3,863 4,841 4,499

Travel/Training 4770 3,118 2,940 3,002 2,895 2,971

Membership Dues 4780 819 779 794 779 714

Office Supplies 4800 1,200 1,200 1,100 1,112 255

Computer Supplies 4850 - - - - -

Printing & Copying 4890 400 400 389 299 -

Postage 4900 400 400 391 224 163

Minor Equipment & Supplies 4910 450 450 - 8 -

Equipment Maintenance 5030 900 270 - - 270

Subtotal 9,687 11,213 9,539 10,158 8,872

Capital

Vehicles 7200 27,500 - - - -

Subtotal 27,500 - - - -

Total Program Expenditures 234,593$ $191,957 $180,568 $187,472 $181,486


150


Acct 2013 2012 2012 2011 2010


FIRE PROTECTION 1034

Personnel




Salaries, Call-Out 4025 24,541 - - - -

Social Security 4030 61,476 60,574 56,984 53,932 53,197


Insurance, Life 4070 1,426 1,364 1,328 1,326 1,446




Subtotal 1,085,394 1,074,414 1,045,585 1,006,800 984,705

Operating


Community Training 4560 700 700 - - -

Fire Prevention 4610 500 500 494 489 500

Travel/Training 4770 10,300 8,875 6,499 8,240 6,820

Membership Dues 4780 425 425 300 250 213


Office Supplies 4800 - - - 20 653


Computer Supplies 4850 - - - - -

Printing & Copying 4890 - - - - 246


Computer Equip. & Software 4920 - - - - -

Chemicals 4930 540 540 469 516 450

Safety Equipment 4950 400 400 400 352 322

Minor Fire Equipment 4960 33,611 13,600 13,448 9,333 6,076

Radio Equipment/Maintenance 4980 500 1,600 1,222 2,999 2,999

Vehicles-Auto/Trucks 5000 67,905 56,836 56,836 50,324 53,008

Gas & Oil 5020 19,895 22,702 26,067 19,682 17,113


Building Maintenance 5040 - - - - -

Clothing, New 5070 7,650 7,400 7,330 6,677 20,917


Heating Fuel 5950 6,491 7,980 6,182 6,854 7,071

Subtotal 180,639 170,767 165,432 131,278 141,502



151


Acct 2013 2012 2012 2011 2010


EMERGENCY PREPAREDNESS 1036

Operating

Misc. Contractual Services 4500 300 300 - - -

Travel/Training 4770 900 900 812 888 843


Office Supplies 4800 - - - - -

Printing & Copying 4890 - - - - -

Computer Equip. & Software 4920 200 200 - - 29

Radio Equipment/Maintenance 4980 4,588 3,192 3,190 8,682 2,454

Equipment Maintenance 5030 1,500 1,500 1,466 717 665

Electricity, Outdoor Sirens 5890 816 684 396 282 -

Subtotal 8,954 7,426 6,493 11,198 4,620

Capital

Equipment 7210 82,214 67,856 17,100 20,786 28,442

Subtotal 82,214 67,856 17,100 20,786 28,442




152

PUBLIC WORKS DEPARTMENT 1050, 1052 PROGRAM DESCRIPTION: The administrative function of the Public Works Department is responsible for its

direction and oversight and is responsible for planning, programming, operating and maintaining the

infrastructure of the City, including street maintenance and construction, park maintenance, water supply,

wastewater collection and disposal, airport, fleet maintenance services, in-house engineering services and outside

engineering and consulting. The street and park maintenance function is responsible for maintenance of streets

and alleys, parks, signs, traffic signal maintenance, traffic way marking, street repair and patching, street

sweeping, curb and gutter maintenance, storm drainage projects, snow removal and Forrest Llewellyn Cemetery

maintenance.

OBJECTIVES/GOALS

QUALITY OF LIFE

Improve response and accountability to citizen-initiated requests for service.

FISCAL RESPONSBILITY AND EFFICIENCY IN GOVERNMENT

Ensure departmental assets last as long as possible, while operating as efficiently as possible and develop a

plan for replacement.

Retain experienced personnel; improve training program, evaluation and mentoring.

Develop an employee-driven safety and wellness program implementing all aspects of City-wide wellness

program and enhancing safety awareness throughout department.

Review and coordinate the City’s transportation plans with Missouri Department of Transportation

(MoDOT) long-range plans. Evaluate the impact of the Highway 63 evolving traffic flow on City street

functionality and maintenance requirements. Be an active participant in the Northeast Missouri Regional

Planning Commission (NEMO RPC) transportation planning process.

Obtain a new Municipal Separate Storm Sewer System (MS4) permit by May 2013, with updated

Stormwater Management Plan (SWMP). Integrate bond-funded stormwater projects into overall

management plan.

Continue review of snow/ice control operations to reduce overall cost while enhancing public safety and

minimizing adverse environmental impact.


Continue coordination of the Transportation Sales Tax-funded streets improvement program and an

increased in-house street maintenance program to improve street condition as much as possible with the

funds available. Add asphalt pavement maintenance and repair capability.

Begin design of Wastewater Treatment Plant (WWTP) improvements upon approval of the WWTP

facility plan by MoDNR.

Continue crack sealing program, integrate into the annual street improvement program.

Increase efforts in cemetery maintenance, repair damaged stones within budget limits, make

mowing an in-house responsibility, and implement Forest Lake Forestry Plan.

SIGNIFICANT HIGHLIGHTS/CHANGES: Continue efforts to address unsewered and undersewered areas of

the City. Accountability and response to citizen requests for service will be improved. Increased involvement

with park maintenance and playground equipment decisions and efforts at North Park will continue. Equipment

needed to do asphalt pavement repair in-house will be purchased under the Transportation Sales Tax program.

Mowing and grounds maintenance of the Forrest Llewellyn Cemetery will be a department responsibility and

task, ending the practice of contracted mowing.


153


2013

Projected

2012

Actual

2011



% of CSRs closed within 20 working days 95% 95% 92%

Average time from notification to repair potholes/damaged

pavement

2 3 2.5


Government


% of performance evaluations completed w/in 30 days of due date 100% 100% 52%

Key Measure: Workload

Days lost to accidents/injury 0 0 0

Miles of snow plowed 9,500 4,000 9,744



Square feet of concrete replaced 12,500 8,237 13,772

Square feet of asphalt replaced 75,000 90,000 43,220

Linear feet of cracks sealed by City forces 40,000 40,750 45,844


Public Works Administration 1050

Public Works Director 1 1 1


Total 2 2 2

Street/Park Maintenance 1052

Maintenance Supervisor 1 1 1

Maintenance Foreman 2 2 2

Traffic Control Technician 1 1 1

Equipment Operator II 3 3 3

Equipment Operator I 1 1 1

Facility Maintenance Worker 0 0 1

Maintenance Worker 5 5 5

Total 13 13 14


154


Acct 2013 2012 2012 2011 2010


PUBLIC WORKS ADMINISTRATION 1050

Personnel


Salaries,Temporary 4010 8,369 8,428 9,360 7,474 7,734

Salaries, Overtime 4020 135 239 100 43 164

Social Security 4030 8,667 8,422 8,202 7,951 7,796


Insurance, Life 4070 173 171 171 171 186




Wellness 4170 - - 176 - -

Subtotal 148,900 144,293 145,427 141,126 140,701

Operating

Telephone 4650 2,436 2,300 2,469 2,118 2,123

Safety Program 4720 450 450 450 369 336

Travel/Training 4770 1,750 2,000 1,156 1,203 1,443

Membership Dues 4780 240 240 238 199 216


Office Supplies 4800 400 400 400 160 442

Computer Supplies 4850 - 150 150 25 -


Postage 4900 150 150 130 91 141


Computer Equipment & Software 4920 - 50 - - -

Radio Equipment/Maintenance 4980 - 750 750 322 200

Equipment Maintenance 5030 1,400 100 100 - -

Electricity, Building 5890 4,679 4,740 4,254 4,556 4,415

Subtotal 12,455 12,280 10,882 9,609 10,050



155


Acct 2013 2012 2012 2011 2010


STREET AND PARK MAINTENANCE 1052

Personnel





Social Security 4030 35,478 34,506 33,296 32,294 34,547


Insurance, Life 4070 864 830 794 800 873




Wellness 4170 - - 1,530 - -

Subtotal 652,929 652,466 625,505 612,130 642,303

Operating

Misc. Contract Services 4500 860 16,740 10,093 15,176 21,835

HHW Program 4510 6,000 6,000 12,965 3,023 6,006

Telephone 4650 948 1,090 855 780 801

Equipment Rental 4660 4,000 4,000 3,521 3,496 2,418

Travel/Training 4770 944 950 830 75 327

Membership Dues 4780 150 140 138 136 133

Professional Publications 4790 100 100 97 - -

Office Supplies 4800 250 250 229 159 237

Medical Supplies 4810 - 100 - 91 -


Postage 4900 50 50 49 11 30


Computer Equip. & Software 4920 - - - - 150

Chemicals 4930 56,640 80,500 25,378 39,848 59,594

Safety Equipment 4950 5,800 5,500 3,048 4,565 5,157


Vehicles-Motor Equipment 5010 81,516 60,771 60,771 58,444 58,782

Gas & Oil 5020 73,647 80,365 75,996 88,679 57,983

Equipment Maintenance 5030 2,000 2,000 849 1,095 1,700


Land Maintenance 5050 23,300 23,300 23,300 11,944 18,854

Clothing, New 5070 2,700 3,000 1,380 1,500 3,007

Other Street Light Facilities 5100 10,000 10,000 6,634 535 5,468

Street Maintenance Materials 5110 183,000 164,400 164,391 134,416 125,955

Traffic Control Maintenance 5160 35,600 32,000 31,910 18,154 36,957

Landfill Expenses 5170 - - - - -

Tree Maintenance/Replacements 5180 10,000 10,000 10,000 - -


Electricity-Street Lights 5910 185,992 161,490 169,084 159,559 148,267

Special Facility Lights 5920 2,500 1,500 714 884 1,380

Heating Fuel 5950 2,131 4,800 1,744 2,442 1,295

Subtotal 798,459 769,612 701,444 636,244 675,101

Capital

Facilities 7170 25,000 - 20,003 7,625 510

Vehicles 7200 64,000 120,100 133,803 11,043 245,555

Equipment 7210 116,120 56,844 73,101 46,200 43,941

Subtotal 205,120 176,944 226,907 64,868 290,006




156

CODE ENFORCEMENT 1073 PROGRAM DESCRIPTION: Code Enforcement is responsible for ensuring quality construction practices in

the private sector through review of building plans, inspection of construction activity, enforcement of the City’s

zoning ordinances and coordination of rezoning changes. Condemnation and demolition of properties are the

responsibility of this department, as well as property maintenance inspections for the City, including addressing

weeds, trash, unlicensed vehicles and nuisance issues within the City limits. Code Enforcement also handles

rental housing and property complaints and is responsible for the management and enforcement of the sanitary

waste disposal ordinance, water and sewer connection inspections, flood plain management, subdivision platting

and subdivision plan reviews. The department coordinates with Engineering on stormwater management

planning and street cuts. The Director represents the City on the Kirksville Planning and Zoning Commission,

Board of Adjustment and Kirksville Historic Preservation Commission, in addition to being responsible for

maintenance of public buildings and updates and reports on the City’s Comprehensive Plan.

OBJECTIVES/GOALS

QUALITY OF LIFE

Continue inspections of new construction and remodeled construction as well as work toward abatement of

property maintenance issues for a cleaner city.

Continue to work with property owners to ensure compliance with all City codes.

Continue to maintain a tracking and monitoring system of all property maintenance codes cases between

Codes, Municipal Court and the City Prosecutor’s office.

Implement a Downtown Design Guidelines standard and ordinance.

Propose and implement a Landscaping ordinance for commercial businesses.


Continue to work with City staff to ensure the implementation and attainment of goals and objectives

outlined in the 2004 Comprehensive Plan.

Continue training of Code Enforcement staff.

SIGNIFICANT HIGHLIGHTS/CHANGES: Additional OSHA construction training courses may be held for

local contractors, depending on demand, to meet State requirements. Complete the Design Review process

implementing guidelines and ordinances where applicable. Work with the Schneider Electric Company on the

new Performance Contracting Project, to ensure that all work is completed and the city is able to realize the

savings benefits available with this program.


157

KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013

Projected 2012

Actual 2011

Council Goal: Quality of Life Key Measure: Effectiveness Days to address a citizen complaint (goal=<10 days) <10 21 22 Nuisance code inspections * 4,311 4,151 Utility/building code inspections * 2,575 2,573 Cases filed through Municipal Court * 145 105 New structure permits * 57 28 All other permits * 703 636 Participants trained in the OSHA Construction Safety Seminar 20 26 68 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Efficiency


Projected 2012

Actual 2011

Days for review and approval of business license (goal=<7 days) <7 6 3 Key Measure: Workload Business licenses approved * 332 283 AUTHORIZED PERSONNEL Codes and Planning Director Senior Inspector

1 1

1 1

1 1

Inspector II 1 1 1 Inspector I 1 1 1 Administrative Assistant 1 1 1 Total 5 5 5


158


Acct 2013 2012 2012 2011 2010


CODE ENFORCEMENT 1073

Personnel


Salaries, Temporary 4010 - - - 2,112 -

Social Security 4030 15,066 14,232 13,646 12,846 12,462


Insurance, Life 4070 413 397 391 379 419




Subtotal 278,368 266,393 263,744 253,499 241,872

Operating

Misc. Contract Services 4500 1,590 2,300 567 1,087 1,571

Community Training 4560 260 425 263 423 261

Telephone 4650 2,400 2,900 2,552 2,510 2,794

Expense Allowance 4760 2,400 2,400 2,400 2,400 2,400

Travel/Training 4770 3,450 3,550 3,200 762 3,068

Membership Dues 4780 160 235 285 170 223


Office Supplies 4800 550 600 482 143 347


Postage 4900 1,300 1,300 1,300 1,282 1,060


Office Equipment 4940 100 480 68 231 101


Gas & Oil 5020 3,072 3,682 2,450 2,405 3,417

Clothing, New 5070 500 500 490 575 338

Subtotal 18,302 21,447 16,418 14,915 18,344

Capital

Vehicles 7200 - 22,500 21,546 - -

Subtotal - 22,500 21,546 - -



159

ENGINEERING 1074 Public Works PROGRAM DESCRIPTION: Engineering provides technical engineering services to the City, including

research, field surveys, design, drafting, preparation of plans and specifications, construction inspection, contract

administration, review of subdivision plats and plans and maintains the base maps of the City and for the City’s

Geographic Information System (GIS) database. Engineering maintains the pavement inspection program and

maintenance management database providing recommendations for the Transportation Sales Tax (TST)

construction program. Design of projects containing unusual or special requirements are contracted out to

consulting engineering firms with this department providing technical review.

OBJECTIVES/GOALS


Streamline project management and contract administration; improve project management procedures to

make project status more visible to management and Council.

Manage the Stormwater Drainage program of the Utility Fund.

Complete the final design and construction of the 2012 Stormwater projects.


Review street and utility construction projects (five-year plans) after identifying and evaluating long and

short-range development plans by ATSU, TSU, DREAM/TIF, K-REDI and MoDOT.

Optimize the division of work between the Street Division, Utility Maintenance Division and contractors to

maximize infrastructure improvements with funds available.

SIGNIFICANT HIGHLIGHTS/CHANGES: The engineering division completed several projects in 2012: the

2011 Stormwater projects were completed in March 2012; the design, construction and documentation for the

Bear Creek 9 project was completed in October 2012; and sidewalks for the Safe Routes to School grant were

completed based on MoDOT and FHA guidelines in October 2012. Additional Safe Routes projects are

anticipated in 2013, pending grant award.


Projected 2012

Actual 2011


Government

Key Measure: Effectiveness Average contract price as % of engineer estimate 100% 100% 87% Projects designed in-house 4 5 2 Estimated construction cost of design in-house $775,000 $678,000 $767,000 Projects designed by consultants 2 3 1 Estimated construction cost of design by consultants $1.1mill $1.5mill $1.2mill Final construction cost as % of initial contract price 99% 100% 95% Council Goal: Protect City-Owned Assets Key Measure: Effectiveness % street system inventoried 30% 60% 55% % GIS database completed for City infrastructure 100% 90% 98% AUTHORIZED PERSONNEL City Engineer 1 1 1 Assistant to the City Engineer 0 0 1 Engineering Technician IV 1 1 0 Engineering Technician III 1 1 1 Engineering Technician II 1 1 1 Total 4 4 4


160


Acct 2013 2012 2012 2011 2010


ENGINEERING 1074

Personnel



Salaries, Overtime 4020 - 945 - 21 1,556

Social Security 4030 14,273 14,122 12,713 12,651 13,832

Charge-Out 4050 (112,000) (85,000) (85,000) (108,000) (160,743)


Insurance, Life 4070 380 369 367 322 408




Subtotal 132,496 154,880 137,603 109,740 80,685

Operating

Misc. Contract Services 4500 1,055 1,055 976 857 12,788

Testing 4580 1,000 1,000 1,000 600 915

Telephone 4650 2,340 2,040 2,413 1,908 1,874

Travel/Training 4770 4,284 5,184 3,000 4,107 1,233

Membership Dues 4780 367 562 357 543 232

Professional Publications 4790 145 145 165 - 61

Office Supplies 4800 525 525 396 462 542

Printing Supplies 4840 1,900 1,900 1,803 1,285 1,136


Postage 4900 650 650 603 799 822

Minor Equipment & Supplies 4910 1,150 1,150 790 2,436 719

Computer Equip. & Software 4920 - - - - -


Gas & Oil 5020 2,023 2,267 1,867 2,204 1,746

Equipment Maintenance 5030 1,350 1,350 1,350 938 1,180

Clothing, New 5070 600 600 370 595 323

Subtotal 20,947 21,913 18,575 18,514 25,319

Capital

Vehicles 7200 21,250 - - - -

Equipment 7210 - - - - -

Subtotal 21,250 - - - -



161

RECREATION ADMINISTRATION 1080 COMMUNITY SERVICES PROGRAM DESCRIPTION: Recreation Administration is responsible for direct management control over the

Aquatic Center, North Park operations, Rotary Park, Patryla Park, PC Mills Park, Brashear Park, Memorial Park,

Jaycee Park, Hazel Creek and Forest Lake usage and recreational programming. This division is also responsible

for planning, promoting and conducting sporting, arts, cultural activities and special events in the community.

Youth, adult and senior citizen interests are addressed by a year-round programming schedule.

OBJECTIVES/GOALS

QUALITY OF LIFE

Continue to provide community-wide recreational programs for all ages.

Continue to develop community partnerships for the provision of recreational and special event activities to

enhance local offerings. (Easter egg hunt, Halloween carnival, Santa letters, 4th of July, park programming

and special events)

Continue to explore and expand partnership opportunities with local organizations including service groups,

ATSU, TSU, YMCA, KBSA and the Kirksville R-III Schools.


Complete performance assessments timely.


Identify future needs for each community park and update park master plans.

SIGNIFICANT HIGHLIGHTS/CHANGES: Partnerships with various groups, including ATSU, TSU, Rotary

Club, Kirksville Arts Association, KACHI, Missouri Department of Conservation, YMCA and Northeast

Missouri Health Council will be explored and/or established to provide special events. New playground

equipment will be installed at Jaycee Park to address MIRMA liability concerns. Staff will continue to focus and

promote the expanded use of the Rotary Park Amphitheatre. The grant from the Missouri Health Foundation will

be administered for the “Get Active Kirksville” project.


2013

Projected

2012

Actual

2011



Programs offered 20 20 62

# of Participants – Tennis 150 170 *

Cost per participant – Tennis $34 $34 *

# of Participants – Theatre Camp 20 24 *

Cost per participant – Theatre Camp $37 $37 *

# of Participants – Science Camp 10 14 *

Cost per participant – Science Camp $57 $58 *

Partnerships 15 15 *

Impressions/Informational displays 75,000/6 95,739/8 3810






Park master plans reviewed and updated 1 2 2


Recreation Specialist 1 1 1


162


Acct 2013 2012 2012 2011 2010


RECREATION ADMINISTRATION 1080

Personnel



Salaries, Overtime 4020 1,240 1,205 1,115 844 804

Social Security 4030 2,879 2,789 2,707 2,968 5,833


Insurance, Life 4070 64 62 66 78 179




Subtotal 49,614 48,005 48,355 53,739 104,183

Operating

Misc Contractual Services 4500 5,200 4,925 4,631 2,859 2,297

Public Information 4610 1,150 1,150 1,150 350 335

Telephone 4650 1,740 3,000 1,796 2,320 2,546

Refunds 4750 - 100 - 20 -

Travel/Training 4770 2,920 2,750 2,064 1,468 1,973

Membership Dues 4780 350 350 340 340 340

Office Supplies 4800 650 650 606 614 552

Computer Supplies 4850 - 25 - 10 32

Printing & Copying 4890 3,175 3,125 1,591 301 248

Postage 4900 900 900 900 734 849

Minor Equipment & Supplies 4910 15,701 150 133 109 159

Equipment Maintenance 5030 - - - - -

Clothing, New 5070 200 200 200 200 204

Program Supplies 6760 13,393 13,100 12,473 8,130 6,808

Youth Programs 6800 - - - - -

Subtotal 45,379 30,425 25,884 17,454 16,343



163

AQUATIC CENTER 1088 COMMUNITY SERVICES

PROGRAM DESCRIPTION: The Aquatic Center consists of an indoor pool and an outdoor heated pool with a

slide and other fun features. This facility replaced an outdoor pool and was constructed from a ½-cent parks sales

tax that was in effect for 30 months. It opened on June 19, 1999 and filled a niche in the community with year-

round programming. The Aquatic Center is not able to sustain its operations through user fees and relies on a

subsidy allocated from the General Fund.

OBJECTIVES/GOALS

QUALITY OF LIFE Continue to explore partnerships and develop agreements with community organizations and agencies to

maximize programming of the facility.

Provide a safe swimming opportunity for Kirksville citizens and others.


Continue to explore ways to lower operational costs and increase revenues through marketing opportunities

and improved management.

Develop revenue projections for the Aquatic Center to ensure sustainability.

Provide necessary training for staff to achieve required certifications.


Develop long-range plans and implement and monitor immediate needs for facility capital.

Determine costs of long-range plans and outline funding alternatives to support efforts.

SIGNIFICANT HIGHLIGHTS/CHANGES: Staff will host another Fun Meet with the ASA Aquadogs

increasing usage of outdoor pool. A cyclical maintenance plan for the facility will be determined to allow for

better budgeting and prepare for long-term maintenance needs.


2013

Projected

2012

Actual

2011



Partnerships 3 3 4

Red Cross audit rating (goal=Pass) Pass Pass Pass

# of hours programmed 45% 37.5% 51.95%

% of days available for outside pool usage 90% 92% 90.9%



# of patrons 36,000 37,000 35,100

Cost per visit $9 $9 *

% increase in revenue 10% 10% 37%

# of participants – swimming lessons 250 250 303

Cost per participant – swimming lessons $9 $10 *

# of participants – Lifeguard training 20 32 15

Cost per participant – Lifeguard training $75 $74 *

# of Classes held – Red Cross Training 40 40 53

# of participants per class – Red Cross Training 2 2 *

Cost per participant – Red Cross Training $27 $27 *





Recreation Specialist II 1 1 1


164


Acct 2013 2012 2012 2011 2010


AQUATIC CENTER 1088

Personnel



Salaries, Overtime 4020 1,498 - 955 1,151 1,005

Social Security 4030 11,670 11,825 10,963 10,398 11,050


Insurance, Life 4070 78 73 74 73 88


Insurance, Unemployment 4100 - - - - 96



Subtotal 181,176 182,176 173,352 167,503 169,714

Operating

Insurance, Casualty 4220 - - - 42,905 46,285

Misc. Contract Services 4500 675 1,200 835 1,212 1,030

Public Information 4610 - - - 230 222

Telephone 4650 420 1,200 452 1,054 1,125

Safety Programs 4720 400 400 332 60 112

Refunds 4750 - 150 - - 80

Travel/Training 4770 3,515 2,000 1,943 614 2,217



Printing Supplies 4840 - - - - -

Recreation Supplies 4860 400 500 393 436 190

Postage 4900 - - - - -


Chemicals 4930 12,500 10,500 13,537 8,035 7,946

Safety Equipment 4950 1,000 1,500 1,074 2,372 885


Building Maintenance 5040 - - - 3,819 6,253

Clothing, New 5070 2,500 2,500 2,043 2,109 2,482

Swimming Pool Maintenance 5080 4,000 4,000 4,000 3,780 4,386


Heating Fuel 5950 21,678 21,675 22,304 18,709 18,338

Merchandise Resale 6130 12,200 12,800 11,915 12,084 13,090

Program Supplies 6760 700 700 623 486 618

Subtotal 106,243 91,110 95,696 131,916 137,864

Capital 1088

Facilities 7170 7,600 1,000 1,000 - 1,658

Equipment 7210 - 5,500 7,000 - 20,186

Subtotal 7,600 6,500 8,000 - 21,844

Total Program Expenditures 295,019$ 279,786$ 277,048$ 299,420$ 329,422$


165

SPECIAL REVENUE FUNDS A special revenue fund is used to account for the proceeds of specific revenue sources that are

legally restricted to expenditure for specified purposes. Such a fund is established when a

statute, grant agreement or local ordinance requires that a specific segment of the tax levied or

grant funds collected be used exclusively for financing a particular function or activity. A

government unit may have many, one or none of this fund type.

The City of Kirksville has 13 special revenue funds. They are:

Community Development Block Grant

Walking and Cycling Trail Grant

Southeast Tax Increment Financing District (closed 2010)

Downtown Tax Increment Financing District

South Highway 63 Tax Increment Financing District (established 2010)

South Highway 63 Community Improvement District (established 2010)

E911 Central Dispatch

Forensic Laboratory (established 2009)

Public Transit

GIS Consortium

Community Partnership

Airport*

North Park*

These funds are presented in detail on the following pages.

*The Airport and North Park Funds were reclassified from proprietary-type to special revenue in

fiscal year 2003/2004 due to their inability to be self-supporting since the user charges for these

functions cannot be increased to a level high enough to cover expenditures. It is the Council's

intent to subsidize these activities since they cannot be found in the private sector.


166

SPECIAL INTERGOVERNMENTAL REVENUE FUNDS The Special Intergovernmental Revenue Funds service State and Federal grant projects where

statutes, grant agreements or local ordinances require that a specific segment of the tax levied or

grant funds collected be used exclusively for financing a particular function or activity. The

Community Development Block Grant Fund is administered by Economic Development and the

Walking and Cycling Trail Grant Fund is overseen by Public Works and Community Services.

Community Development Block Grant Fund 15 PROGRAM DESCRIPTION: This Fund administers CDBG grants awarded from the Missouri Department of

Economic Development to enhance community infrastructure for economic development purposes. There are one

active grant projects: 1) a $300,000 grant awarded for BC-9 drainage improvements which will be closed in early

2013.

OBJECTIVES/GOALS

QUALITY OF LIFE

Work to eliminate sub-standard housing conditions as identified using low-interest loan funds.

Use loan repayment funds to provide low-interest loans to qualifying homeowners for housing renovations

including roofs, windows, siding, etc.


Identify community needs that are eligible for funding through the State’s CDBG program to reduce and/or

supplement City resources.

Community Development Block Grant 15 PROGRAM DESCRIPTION: This Fund administers CDBG grants awarded from the Missouri Department of

Economic Development to enhance community infrastructure for economic development purposes. There are two active

grant projects: 1) a two-year $100,000 grant for the employment of a downtown director on behalf of the Kirksville

Downtown Improvement Committee (KDIC) and 2) a $300,000 grant awarded for BC-9 drainage improvements which is

to be constructed in early 2012. Both of these grants will be closed out in 2012.

OBJECTIVES/GOALS ECONOMIC DEVELOPMENT

Work with the KDIC to ensure compliance with CDBG funding for the Executive Director.

QUALITY OF LIFE

Work to eliminate sub-standard housing conditions as identified using low-interest loan funds.

Use loan repayment funds to provide low-interest loans to qualifying homeowners for housing renovations including

roofs, windows, siding, etc.


Identify community needs that are eligible for funding through the State’s CDBG program to reduce and/or

supplement City resources.


167


Acct 2013 2012 2012 2011 2010


COMMUNITY DEVELOPMENT BLOCK GRANT FUND 15

Revenues 1500


Loan Repayments 3850 82 820 653 2,472 3,606

Transfers In 3950 - 25,000 - - -

Investment Earnings 3980 596 500 993 562 71

Miscellaneous 3990 - - - - -

Total Program Revenues 300,678 340,531 326,891 54,452 82,092


ECONOMIC DEVELOPMENT 1520

Loans 8520 - - - - 43,076

Subtotal - - - - 43,076

DOWNTOWN/DREAM 1550

Misc. Contract Services 4500 - 14,211 25,215 46,981 36,823

Subtotal - 14,211 25,215 46,981 36,823

HOUSING REHABILITATION 1560

Misc. Contract Services 4500 - - - 96 24

Demolition 8540 10,000 10,000 - - -

Housing Rehabilitation 8550 15,000 15,000 120 24 -

Subtotal 25,000 25,000 120 120 24

STORM WATER DRAINAGE 1570

Transfer Out 6530 300,000 300,000 300,000 - -

Subtotal 300,000 300,000 300,000 - -

Total Program Expenditures 325,000 339,211 325,335 47,101 79,923

Fund Balance, Beginning of Year 36,273 29,993 34,717 27,367 25,198

Fund Balance, End of Year $11,951 $31,313 $36,273 $34,717 $27,367


168

SPECIAL INTERGOVERNMENTAL REVENUE FUNDS

Walking and Cycling Trail Grant Fund 16 PROGRAM DESCRIPTION: This Fund supports construction of walking and cycling trails in the Kirksville

community. Monies from various grant sources are enhanced with available funds transferred from the City’s

capital improvement programs to support the non-vehicular components of the City’s comprehensive

transportation plan.

OBJECTIVES/GOALS

QUALITY OF LIFE

Evaluate the existing hike/bike trail plans and develop a plan to implement.

Develop or improve the four venues for non-vehicular traffic: pedestrian sidewalks, multipurpose trails,

bicycle lanes on new and existing streets and bicycle routes under a “Share the Road” program.


Develop a comprehensive transportation plan integrating the City’s street master plan, the five-year street

improvement plan, the master trail plan and a comprehensive sidewalk improvement plan.

SIGNIFICANT HIGHLIGHTS/CHANGES: The program for pedestrian and bicycle trails has been

revitalized. In 2012, the City applied for a grant under the Safe Routes to School program to construct and

improve walking routes along LaHarpe Street. Year 3 funding from the Missouri Foundation for Health for a

three-year program called “Get Active Kirksville” will commence in this year to construct bike lanes and bike

routes as part of a Complete Streets program.


2013

Projected

2012

Actual

2011



Lane-miles of bicycle lanes 6.5 6.5 2.4

Lane-miles of bicycle routes 4 Base *

% increase in patrons using multipurpose trails 10% 10% Base

Linear feet of compliant sidewalks constructed 5,920 5,920 6,487


169


Acct 2013 2012 2012 2011 2010


WALKING AND CYCLING TRAIL GRANT FUND 16

Revenues 1600


Transfer In-CIST 3950 15,000 - - - 57,371



Expenditures 1610

Transfers Out 6530 - - 29,237 - -

Baltimore SW Connectivity 8750 - - - 5,616 261,456

Get Active Kirksville 8800 186,550 29,237 - 71,604 -

Safe Routes to School 8810 265,000 133,276 123,804 - -





170

SOUTHEAST TAX INCREMENT FINANCING DISTRICT FUND 20 PROGRAM DESCRIPTION: In 1987, the Southeast Quadrant Tax Increment Financing District was

created to spur economic development in that area through the capture/sharing of the growth in tax

receipts. A complex plan for development was prepared and is on file. In December 1997, the City

Council amended the TIF Redevelopment Plan to include a new sewer interceptor and other revisions.

Collection of property taxes for this district ended with year 2005. This Fund was closed in 2010 with the

completion of all projects per the plan.


Acct 2013 2012 2012 2011 2010


SOUTHEAST TAX INCREMENT FINANCING DISTRICT FUND 20

Revenues 2000

Investment Earnings 3980 - - - - 194

Total Program Revenues - - - - 194

Expenditures 2010

Charge Out 4040 - - - - 46,343

Trail Construction 8730 - - - - 26,646

Total Program Expenditures - - - - 72,989

Fund Balance, Beginning of Year - - - - 72,795

Fund Balance, End of Year $0 $0 $0 $0 $0


171

DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21 PROGRAM DESCRIPTION: A Tax Increment Finance Commission was established in August 1999 to

develop a Tax Increment Financing Plan for the Downtown Redevelopment Project. On December 13, 1999, this

Commission hosted a public hearing to obtain comments and input from the community. Based upon public

input, a few changes were made to the TIF Plan and the Commission unanimously recommended approval to the

City Council. The City Council adopted this Plan on December 27, 1999. The TIF Redevelopment Plan sets

forth improvements included in the original TIF plan. In Fall 2000, the TIF Plan was again amended to reduce the

boundary of the Downtown TIF. Major projects that have been funded by TIF monies include: 2006-the

Downtown Courthouse Revitalization Project

2006-repair and replacement of the downtown corners and ADA ramps

2008-downtown corners

2008-improvements to the Franklin streetscape

2008-design and engineering for the Jefferson Street project

2009-Marion and McPherson Street parking lot and sidewalk improvement project

2010-downtown/primary wayfinding

OBJECTIVES/GOALS


Review property and sales taxes collected within the Tax Increment area to verify the receipt of funds, as

required, for the Tax Increment Allocation Fund.

Coordinate communications between the TIF Commission and Downtown Partners to make sure that goals

are consistent with the intent of the original TIF plan.

Provide an annual report to the taxing districts, property owners and business operators on the status of

projects and financial condition of the TIF.

Develop long-range plan to implement capital improvement projects, including coordination of activities

with adjacent property owners and financial tools available for long-term financing.

SIGNIFICANT HIGHLIGHTS/CHANGES: Projects for 2013 include funding the sidewalk construction for

the west side of Franklin Street from Patterson to Missouri Street.


172


Acct 2013 2012 2012 2011 2010


DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21

Revenues 2100

Real Estate Taxes 3010 229,570 231,750 229,566 249,395 226,567

Sales Tax 3080 - - - - -

Economic Development Sales Tax 3090 49,163 63,095 46,367 60,892 59,717

State & Federal Grants 3300 415,000 - - - -

Refunds & Reimbursements 3900 - - - 7,500 13,495

Transfer In-CIST 3950 - - - - 30,904

Investment Earnings 3980 5,552 5,300 9,253 5,548 183

Miscellaneous 3990 122,000 - - - 1,500


Expenditures 2110

Miscellaneous Contractual Services 4500 - 16,000 - 31,260 15,157

Legal Services 4530 25,000 25,000 34,981 900 10,515

Professional Publications 4790 - 140 140 - -

Transfers Out 6530 - - 5,805 - -

Economic Dev Sales Tax T/O 6540 - 63,095 34,084 60,892 59,717

Infrastructure 7160 1,413,248 450,000 82,217 13,544 26,254

Total Program Expenditures 1,438,248 554,235 157,227 106,597 111,643




173

SOUTH HIGHWAY 63 CORRIDOR IMPROVEMENT PLAN FUNDS 22, 23 PROGRAM DESCRIPTION: A South Highway 63 Corridor Improvement Plan was established in May of

2009 to redevelop an area which is located on the southern edge of the City. On April 30, 2009, the TIF

Commission hosted a public hearing to obtain comments and input from the community. After hearing no

objections, the Commission unanimously recommended approval to the City Council, who adopted this plan on

May 18, 2009. Two Funds were established under this TIF plan 1) a South Highway 63 Tax Increment

Financing District to capture and collect property and sales taxes in the District to fund improvements to the

privately-owned retail shopping center and 2) a South Highway 63 Community Improvement District to capture a

1-cent sales tax on sales within the District to fund improvements of public infrastructure adjoining the property

on the east.

OBJECTIVES/GOALS


Review property and sales tax collected within the Tax Increment area to verify the receipt of funds, as

required, for the Tax Increment Financing Fund.

Provide an annual report to the taxing districts, property owners and business operators on the status of

projects and financial condition of the TIF.

Develop a long-range plan to implement capital improvement projects, including coordination of activities

with adjacent property owners and financial tools available for long-term financing.


Evaluate financing vehicles to ensure public infrastructure projects completed which minimize cost to the

City.

SIGNIFICANT HIGHLIGHTS/CHANGES: The CID is working with the South Highway 63 TIF to compile a

comprehensive funding package to complete private improvements. The City secured a loan through MoDOT for

public improvements along Baltimore and this Cost Share project was completed in 2012.


174


Acct 2013 2012 2012 2011 2010


SOUTH HIGHWAY 63 TAX INCREMENT FINANCING DISTRICT FUND 22

Revenues 2200

Real Estate Taxes 3010 - - - - -

Sales Taxes 3080 51,000 15,000 53,000 69,346 -

Economic Dev Sales Tax 3090 - - - 3,932 -

Bond Proceeds 3630 - - - - -

Investment Earnings 3980 - - 1,259 6 -

Transfers In 3950 - - 100,000 - -

Total Program Revenues 51,000 15,000 154,259 73,283 -

Expenditures 2210

Miscellaneous Contractual Services 4500 - - - - -

Legal Services 4530 2,000 2,000 12,000 913 2,047

Transfers Out 6530 50,254 - 5,000 - -

TIF Bonds Debt Service 6630 - - - - -

Infrastructure 7160 204,000 - - - -

Total Program Expenditures 256,254 2,000 17,000 913 2,047

Fund Balance, Beginning of Year 207,582 4,194 70,323 (2,047) -

Fund Balance, End of Year $2,328 $17,194 $207,582 $70,323 ($2,047)

SOUTH HIGHWAY 63 COMMUNITY IMPROVEMENT DISTRICT FUND 23

Revenues 2300

Sales Taxes 3080 45,000 93,600 47,000 34,316 18,677

Loan Proceeds 3630 - - - - -

IDA Bonds 3631 - - - - -

Refunds & Reimbursements 3900 - - - 1,773 -

Investment Earnings 3980 670 - 1,117 775 5


Expenditures 2310

Insurance 4220 1,500 1,500 1,449 1,449 -

Miscellaneous Contractual Services 4500 7,065 25,500 1,979 3,206 16,337

Legal Services 4530 1,000 1,000 - 253 -

Public Information 4610 - - - - 405

Infrastructure 7160 15,000 35,000 - - -

Loans 8520 33,145 33,145 33,145 - -


Fund Balance, Beginning of Year 45,439 104,278 33,895 1,940 -



175

E911 CENTRAL DISPATCH FUND 25 PROGRAM DESCRIPTION: This Fund was established to account for revenues and expenditures related to

the provision of centralized dispatch services for the City of Kirksville, Truman State University, Adair County

Ambulance District and the Adair County Sheriff. Operations of the centralized dispatch center are funded by

contractual fees paid by each of these entities along with an E911 telephone tax on out-of-city residents. The fund

is overseen by the Joint Services Board, which is comprised of representation from each of the paying entities.

OBJECTIVES/GOALS

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide a quarterly update of budget status to the participating entities.

Implement a plan for capital replacement.

Determine feasibility of alternative funding source through a special sales tax.

Implement National Incident Management System (NIMS).

Implement LEPC (Local Emergency Planning Committee) multi-jurisdictional communication plan.

SIGNIFICANT HIGHLIGHTS/CHANGES: Alternative funding sources will be explored which are necessary

to maintain operations and provide for capital replacement. The aspect of a voter-approved emergency services

sales tax is especially attractive with the E911 Central Dispatch being operated as an independent entity. Long-

range capital planning is needed to determine funding allocation.


2013

Projected

2012

Actual

2011


E911 Communications Director 1 1 1

Communications Operator II 1 1 1

Communications Operator I 9 9 9

Total 11 11 11


176


Acct 2013 2012 2012 2011 2010


E911 CENTRAL DISPATCH FUND 25

Revenues 2500

Telephone E-911 Tax 3110 50,000 55,000 50,316 75,374 57,314

Contractual Fees 3350 481,908 454,630 454,629 454,630 454,630

Investment Earnings 3980 1,440 1,040 1,893 2,384 331

Miscellaneous 3990 - - - 348 180


Expenditures 2510

Personnel




Social Security 4030 24,931 24,324 23,009 22,282 21,573


Insurance, Life 4070 604 586 543 558 591


Insurance, Unemp Comp 4100 - 1,500 - - -



Subtotal 440,669 427,107 413,755 387,506 366,108

Operating


Telephone 4650 48,930 53,002 51,826 59,347 56,574

Lease/Lease Purchase-Phone System 4670 20,184 20,184 20,182 21,887 15,001

Lease/Lease Purchase-CAD System 4671 15,400 17,500 13,863 10,293 -

Training 4770 5,410 4,100 4,299 2,268 3,651

Membership Dues 4780 200 175 167 167 92

Professional Publications 4790 - 440 165 291 325

Office Supplies 4800 1,630 1,000 913 775 362

Computer Supplies 4850 - 400 200 92 14

Printing and Copying 4890 1,000 1,000 955 1,489 1,227

Postage 4900 175 225 125 45 54

Minor Equipment & Supplies 4910 300 500 469 - 4

Computer Equipment & Software 4920 1,700 1,700 2,191 6,350 7,056

Radio Equipment & Maintenance 4980 6,000 7,336 7,405 6,664 6,339


Electricity-Building 5890 878 810 798 969 557

Subtotal 129,883 135,518 132,910 136,704 114,065



Fund Balance, End of Year $699 $1,040 $37,904 $77,731 $69,206


177

PUBLIC TRANSIT FUND 26 PROGRAM DESCRIPTION: Kirk-Tran was started in December 2001 with a grant from the Missouri

Planning Council for Developmental Disabilities. The grant funded a portion of the cost of taxi vouchers

and extended OATS bus service inside the city limits of Kirksville. Additional funding was secured from

the City of Kirksville through an allocation of the ½-cent transportation sales tax in addition to annual

contributions from the Kirksville Regional Center and SB40 Board. Kirk-Tran became a 501(c)(3) entity

in 2010 in order to qualify as a United Way Agency Partner and secure another source of funding. This

Fund was closed as of June 30, 2010 but City support has been approved through 2015 as a result of the

voter approved Transportation Sales Tax.


Acct 2013 2012 2012 2011 2010


PUBLIC TRANSIT FUND 26

Revenues 2600

Contractual Fees 3350 - - - - 4,000

Fares 3890 - - - - 11,077

Contributions 3910 - - - - 20,700

Transfers In 3950 - - - - 11,742

Investment Earnings 3980 - - - - 18

Miscellaneous 3990 - - - - 1,625

Total Program Revenues - - - - 49,162

Expenditures 2610

Misc. Contractual Services 4500 - - - - 31,628


Commission/Comm Support 4690 - - - - 47,886

Printing and Copying 4890 - - - - 316

Postage 4900 - - - - 81


Fund Balance, Beginning of Year - - - - 31,577



178

GIS CONSORTIUM FUND 27 PROGRAM DESCRIPTION: In 2003, the City of Kirksville, County of Adair and the Adair County

Public Water Supply District entered into an agreement to establish a Consortium for the purpose of

implementing, operating and maintaining a GIS program for the mutual benefit of each partner. The

Consortium was established as a separate legal entity and a GIS Coordinator was hired. A Board of

Directors was established which included two members from each of its partners. This partnership

allowed each of these entities to obtain Geographic Information System (GIS) support not possible

otherwise due to limited resources. This Fund was closed due to the Consortium having dissolved as of

June 30, 2010. The City enveloped its share of the GIS program into the Engineering Department.


Acct 2013 2012 2012 2011 2010


GIS CONSORTIUM FUND 27

Revenues 2700

Contractual Fees 3350 - - - - 47,287

Total Program Revenues - - - - 47,287

Expenditures 2710

Salaries, Regular 4000 - - - - 21,843

Salaries, Temporary 4010 - - - - 3,328

Social Security 4030 - - - - 1,926

Insurance, Dental 4060 - - - - 163

Insurance, Life 4070 - - - - 54

Insurance, Retirement 4080 - - - - 1,704

Insurance, Work Comp 4110 - - - - 379

Insurance, Health 4130 - - - - 2,259


Fund Balance, Beginning of Year - - - - (15,631)



179

COMMUNITY PARTNERSHIP FUND 28 COMMUNITY SERVICES PROGRAM DESCRIPTION: This Fund serves as a conduit to account for joint projects with community groups. All monies in this Fund are obtained from fees, donations or grants. Available funds can be used for program supplies, seed money for grants or held in trust for special projects or other similar activities. The last project accomplished was the collection of monies for the construction of a skateboard park in 2008.


Acct 2013 2012 2012 2011 2010


COMMUNITY PARTNERSHIP FUND 28

Revenues 2800

Activities Fees 3330 - 500 - 343 -


Total Program Revenues 20 530 33 371 4

Expenditures 2810

Transfer Out-CIST 6530 - - - - -

Program Supplies 6760 - - - - -

Total Program Expenditures - - - - -




180

AIRPORT FUND 87 ADMINISTRATION PROGRAM DESCRIPTION: The Kirksville Regional Airport is a municipal operation that provides facilities

and services for corporate America, as well as local business flyers, transient pilots, corporate pilots and

commuter passengers. At the threshold to Kirksville, the Airport directly provides services to not only crew and

aircraft owners, but to business and pleasure travelers, i.e., aircraft refueling, tie-downs and hangar services for

pilots. Airport staff assists customers with transportation for business interests to and from Kirksville and in

providing hospitality services. Last year the Airport saw continued growth in the commuter service side of

aviation within increased ridership on Cape Air. On the general aviation side, things continue to remain stagnate

with high fuel prices and a decline in t-hangar rental. The Airport, through on-site tenants, indirectly provides

aircraft maintenance, air charter service, pilot instruction and air commuter services. The Airport, to the greatest

extent possible, pays for its operational expenses from revenue generated from fuel sales, concessions, hangar

rentals and agricultural leases, however it still relies on support from the City of Kirksville’s General Fund,

$50,000 capital allocation from the CIST Fund, and 3% of Transportation Sales Tax.

OBJECTIVES/GOALS


Continue to work with K-REDI to market the Airport’s amenities to both existing and potential

business/industry

Identify businesses ideal for location at the Airport and work to recruit these businesses

QUALITY OF LIFE

Work with the Kirksville Airport Association to determine future scheduling of the Kirksville Regional Air

Festival


Work with Cape Air to continue commuter service maintaining current levels which have surpassed

prescribed USDOT standards

Maintain full compliance with the FAA for the facility’s Part 139 compliance resulting in three or fewer

discrepancies at the annual FAA inspection

Continue a user-friendly base, offering competitive fuel prices for general aviation and fill hangar vacancies

Develop revenue projections for the Airport Fund to ensure sustainability

Continue to work with State and Federal partners on shared goals and agendas

Complete employee performance evaluations within thirty days of anniversary date


Continue to work with MoDOT on completion of improvement projects in accordance with the Airport

Layout Plan to ensure compliance with both State and Federal regulations and evaluate priorities

Develop long-range plans and implement and monitor immediate needs for Airport capital, including the

evaluation of LED taxiway and runway edge lighting, and installation of a new fuel farm

Determine costs of long-range plans and outline funding alternatives to support efforts

SIGNIFICANT HIGHLIGHTS/CHANGES: Ridership requirements for essential air service were exceeded

resulting in a four year contract with Cape Air starting October 15, 2012. Additional commuter enhancements

were added at Lambert including a location in the new C concourse and direct shuttle service to the East terminal.

Effective in October, the Airport will start collecting a $40 per landing fee from Cape Air and a $25 per month tie

down fee for all patrons. Jviation Inc, was hired by the City in 2012 to serve as the Airport engineering firm.

$967,016 is included in the budget to complete airport improvements with 90% of the funds provided through

grants.


181


Projected 2012

Actual 2011

Council Goal: Quality of Life Key Measure: Effectiveness Attendance at Kirksville Regional Air Festival 5,000 4,000 4,000 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness Hangar occupancy 75% 75% 70% Gallons sold-Jet A fuel 34,588 40,130 38,298 Gallons sold-Av Gas fuel 111,288 97,377 119,645 Commuter passengers served 11,000 10,828 9967 Subsidy per commute passenger $125 $125 $140.46 % of performance evaluations completed within 30 days of due date 100% 75% 66% FAA inspection discrepancies (goal=<3) 3 0 3 AUTHORIZED PERSONNEL Airport Director 1 1 1 Airport Operator 3 3 3

Total 4 4 4


182


Acct 2013 2012 2012 2011 2010


AIRPORT FUND 87

Revenues 8700

Intergovernmental


Subtotal 939,550 557,134 93,087 77,400 395,683


Concessions 3320 350 - 350 - 71

Contractual Fees 3350 43,700 - 8,348 - -

Terminal Rent 3510 12,720 12,720 12,720 12,720 13,080

Tie Down Fees 3520 1,000 - - - -

Hangar Rentals 3530 32,250 36,000 34,735 35,104 35,328

KREDI Hangar Rental Fees 3540 1,000 - 413 - -

Subtotal 91,020 48,720 56,566 47,824 48,479

Sales Income

100 Octane Fuel Sales 3560 667,728 593,000 450,186 582,530 447,189

Jet-A Fuel Sales 3570 136,900 146,000 149,573 161,199 169,908

Aviation Oil Sales 3580 1,500 1,500 1,500 1,051 1,031

Subtotal 806,128 740,500 601,259 744,780 618,127

Other Income

Refunds and Reimbursements 3900 - - 1,226 1,108 2,598

Sale of Property 3940 - - - - 2,900

Transfers In 3950 211,189 196,855 171,004 193,947 86,330

Farm Income 3970 15,875 16,526 16,446 16,527 16,131

Miscellaneous 3990 2,000 7,000 2,000 2,842 3,348

Subtotal 229,064 220,381 190,676 214,424 111,307

Total Program Revenues 2,065,762 1,566,735 941,588 1,084,429 1,173,597


183


Acct 2013 2012 2012 2011 2010


Expenditures 8750

Personnel



Social Security 4030 10,742 9,974 8,788 9,208 9,071


Insurance, Life 4070 289 267 262 255 287




Subtotal 204,616 183,500 174,587 173,955 169,858

Operating

Insurance, Casualty 4220 2,498 2,200 2,150 2,195 2,429

Insurance Claims 4225 1,000 - - - -

Misc. Contract Services 4500 - 5,000 250 122 2,298

Public Information 4610 - 25,634 4,255 75,432 23,964

Telephone 4650 2,292 2,000 2,391 2,195 2,389

Equipment Rental 4660 - 500 - - -


Credit Card Expense 4730 5,500 5,500 4,930 6,993 6,302

Expense Allowance 4760 - - - - -

Travel/Training 4770 5,350 6,500 5,350 5,011 6,491

Office Supplies 4800 500 500 403 264 433

Computer Supplies 4850 500 750 400 162 -


Postage 4900 300 300 274 281 201

Minor Equipment & Supplies 4910 3,500 3,000 1,985 634 1,885

Chemicals 4930 1,500 2,500 2,376 79 1,756

Safety Equipment 4950 - 2,037 - 100 -

Minor Fire Equipment 4960 1,110 500 500 - 127

Radio Equipment/Maintenance 4980 - 200 - 96 996



Gas & Oil 5020 10,588 10,655 12,496 9,020 8,732


Building Maintenance 5040 - 2,500 215 1,681 1,105

Land Maintenance 5050 1,500 2,500 1,972 6,252 3,066

Clothing, New 5070 250 1,500 1,545 1,260 1,409


Rural Water 5940 545 500 519 497 479

Heating Fuel 5950 4,334 4,665 4,128 5,348 4,812

Subtotal 139,601 163,339 130,118 201,857 140,759

Cost of Goods Sold

100 Octane Fuel 6100 584,262 500,000 391,466 524,041 396,045

Jet-A Fuel 6110 113,627 85,000 124,644 129,680 130,707

Aviation Oil 6120 1,250 2,500 - 1,153 848

Merchandise for Resale 6130 500 1,250 677 1,116 1,085

Subtotal 699,639 588,750 516,787 655,990 528,685

Capital

Infrastructure 7160 878,040 515,000 10,650 66,058 72,595

Facilities 7170 - - - - 2,045

Engineering 7180 87,176 - 36,106 30,079 33,203

Equipment 7210 1,800 - 1,799 - -

Vehicles 7200 - 73,500 - 4,650 15,107

Subtotal 967,016 588,500 48,555 100,787 122,950

Total Program Expenditures 2,010,872 1,524,089 870,047 1,132,590 962,252

Fund Balance, Beginning of Year (709,716) (716,201) (781,257) (733,096) (944,441)

Fund Balance, End of Year ($654,826) ($673,555) ($709,716) ($781,257) ($733,096)


184

NORTH PARK FUND 89 COMMUNITY SERVICES

PROGRAM DESCRIPTION: The North Park Complex is a 69-acre facility with eight ball fields, playground,

shelter house and a skate park. The baseball field and two softball fields are equipped with lights. The facility is

used by the Kirksville R-III softball and baseball programs, the Kirksville Baseball and Softball Association

(KBSA), Kirksville Parks and Recreation Adult Softball program, the Truman State University intramural

program, A.T. Still University and citizens of the community.

OBJECTIVES/GOALS

QUALITY OF LIFE Continue to explore partnerships and develop agreements with community organizations and agencies to

maximize programming of the Complex.

Provide a family-friendly recreational alternative for Kirksville citizens and others.

Provide staff and equipment support to special events at the Complex that are of interest to the general

public and fit with the purpose of the Complex.


Continue to explore ways to lower operational costs and increase revenues through marketing opportunities

and improved management.

Develop revenue projections for North Park to ensure sustainability.


Develop long-range plans and implement and monitor immediate needs for facility capital.

Determine costs of long-range plans and outline funding alternatives to support efforts.

SIGNIFICANT HIGHLIGHTS/CHANGES: The complex received extensive damage during a storm on June

27, 2011 and repairs were completed in 2012. KBSA numbers were up slightly but the number of games played

increased drastically in 2012. User fees will need to be increased in 2013 to cover projected expenses.

Evaluation is currently being done to determine what level user fees need to be set at to cover costs.


INDICATORS

Budget

2013

Projected

2012

Actual

2011



Partnerships 3 4 2

% of days available for usage 90% 94.6% 87.9%


Government


% increase in revenue 10% 12% 12%

% increase in cost of operations (4%) (7.7%) 11.9%

# of participants – Adult Softball 500 490 *

Cost per participant – Adult Softball $23 $23 *


185


Acct 2013 2012 2012 2011 2010


NORTH PARK FUND 89

Revenues 8900


Concessions 3320 28,500 28,500 29,320 26,872 19,397

Activities Fees 3330 43,000 40,000 39,905 47,013 40,740

Contractual Fees 3350 9,500 9,500 9,500 3,500 4,000

Subtotal 81,000 78,000 78,725 77,385 64,137

Other Income

Sale of Property 3940 - - - - -

Transfer In 3950 97,181 17,000 81,183 17,000 40,000

Refunds & Reimbursements 3900 - 11,550 - 37,992 -

Miscellaneous 3990 200 200 210 4,417 1,475

Subtotal 97,381 28,750 81,393 59,409 41,475


Expenditures 8910

Personnel


Salaries, Overtime 4020 1,350 1,500 882 906 827

Social Security 4030 2,122 2,168 1,798 1,721 2,163

Insurance, Work Comp 4110 933 945 791 873 1,186

Subtotal 30,790 31,448 26,098 25,092 31,618

Operating



Refunds 4750 - 100 - - 30

Travel/Training 4770 100 100 - 45 323



Chemicals 4930 400 500 240 312 110



Gas & Oil 5020 2,092 2,128 1,430 1,872 1,343

Equipment Maintenance 5030 200 200 200 2,987 26

Building Maintenance 5040 2,500 - 2,738 1,116 721

Land Maintenance 5050 8,000 1,000 247 189 620

Clothing, New 5070 200 200 173 138 171

Electricity-Field Lighting 5880 2,703 2,505 2,457 2,262 2,198


Merchandise for Resale 6130 16,000 15,000 16,330 14,698 12,031

Program Supplies 6770 4,000 5,000 3,449 5,590 4,080

Subtotal 66,193 56,927 56,907 55,473 51,256

Capital

Facilities 7170 - 18,050 11,617 10,166 10,262

Vehicles 7200 13,500 - - - -

Equipment 7210 - - - 35,106 12,102

Subtotal 13,500 18,050 11,617 45,272 22,364


Fund Balance, Beginning of Year (67,714) (142,910) (133,210) (144,167) (144,540)

Fund Balance, End of Year $184 ($142,585) ($67,714) ($133,210) ($144,167)


186

CAPITAL PROJECT FUNDS A capital project fund is established to account for governmental-type financial resources

designated to be used for the acquisition or construction of major capital facilities or projects,

excluding minor acquisitions financed from regular operating funds.

The City of Kirksville has four capital project funds:

Capital Improvements Sales Tax

Transportation Sales Tax

Industrial Park

Highway 63 Alternate Route

These Funds are presented in detail on the following pages.


187

CAPITAL IMPROVEMENTS SALES TAX FUND 31 COUNCIL

PROGRAM DESCRIPTION: The ¼-cent capital improvement sales tax was first approved by Kirksville

voters in October 1992 for a five-year period. Five-year extensions were approved in April 1996 and again in

April 2002. The tax was last renewed in April 2007 for an indefinite period. A comprehensive funding plan was

presented to voters which allocated the annual collections of the ¼-cent sales tax for specific capital needs.

Capital funded includes fire apparatus and equipment; capital equipment for General Fund operations; Airport

capital; parks and recreation capital; storm drainage improvements; building and miscellaneous capital; sidewalk

replacement; housing rehabilitation and demolition; and business improvement loans. Each category is allocated

a specific amount of funds. Remaining funds are carried over and used for projects as identified by the City

Council.

OBJECTIVES/GOALS


Support a low-interest loan program to provide funds to business owners for capital improvements to their

business realty

QUALITY OF LIFE Provide limited funding support for enforcement of City sidewalk and property maintenance codes

Work to eliminate sub-standard housing conditions as identified using low-interest loan funds


Ensure cost-benefit analysis for new projects or programs prior to commitment of CIST funds

Develop long-range revenue projections for CIST to ensure adequacy of revenues for anticipated needs

Continue tracking of expenditures from sales tax revenues to ensure proceeds are used for the purposes

outlined to the citizens of Kirksville

Monitor monthly sales tax collections to ensure adequacy of current year funding


Continue to develop long-range plans for each funding area of CIST allocation plan

SIGNIFICANT HIGHLIGHTS/CHANGES: Lease-purchase payments are included for both the fire pumper

truck and radio equipment purchased in 2011 in accordance with the CIST allocation plan in addition to ongoing

General Fund capital needs, recreational and storm drainage projects, community needs for housing rehabilitation

and demolition, sidewalk replacement and business improvement loans. Allocations from the fund balance will

pay for the following: debt service on the computer lease purchase; 3010 Industrial Building property insurance;

one outdoor warning siren; HVAC and roof replacements for city hall; General Fund capital expenditures and the

City match to the Safe Routes to School project. The ¼-cent sales tax proceeds will fund the majority of

expenditures while the lease of the 3010 Industrial Building will enable the City to pay the debt service on the

computer infrastructure replacement and related upgrades.


Projected 2012

Actual 2011

Council Goal: Economic Development Key Measure: Effectiveness Low-interest business loan recipients 0 0 0 % of business improvement loan funding allocation 0% 0% 0% Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness % of sales tax proceeds coverage of expenditures and transfers 81% 69% 87% % increase in sales tax revenue over prior year .5% 1.5% 2% % increase in capital needs 120% (69%) 150%


188


Acct 2013 2012 2012 2011 2010


CAPITAL IMPROVEMENTS SALES TAX FUND 31

Revenues 3100

State & Federal Grants 3300 35,000 58,850 70,000 - 7,500

Loan Proceeds 3630 - - - 720,888 -

Capital Improvement Sales Tax 3690 621,790 630,955 618,696 609,335 597,173

Refunds & Reimbursements 3900 - - - - 39,698

Transfer In 3950 - - 5,805 - -

Lease Payments 3970 125,472 114,000 126,429 114,000 114,000


Miscellaneous 3990 6,000 - 60,555 - -

Total Program Revenues 793,687 811,605 890,526 1,452,665 760,674

Expenditures 3120

Lease/Lease Purchase 4670 99,859 99,860 99,870 116,739 -

Radio Replacement 4671 52,485 52,490 51,407 60,050 -

Transfer Out 6530 594,266 705,672 562,327 521,974 702,924

Infrastructure 7160 74,029 - - - -

Facilities 7170 48,500 - - 5,805 49,873

Equipment 7210 - 90,000 35,000 720,888 -

Sidewalk Replacement 7250 25,000 25,000 25,000 14,656 25,000

Park Improvements 7550 46,000 136,690 95,687 107,281 93,257

Storm Drainage 7570 - - - - -

Total Program Expenditures 940,139 1,109,712 869,291 1,547,393 871,054




189

TRANSPORTATION SALES TAX FUND 32 PUBLIC WORKS

PROGRAM DESCRIPTION: The ½-cent sales tax was first approved in November 1987 and renewed in

November 2004, extending the tax until December 31, 2015. The proceeds from this tax are to fund the repair,

reconstruction and construction of streets within the City, including stormwater drainage. Up to 5% of the sales

tax proceeds can be used to fund other transportation needs, i.e., Airport and Kirk-Tran.

OBJECTIVES/GOALS

QUALITY OF LIFE

Construct or replace approximately 6,500 linear feet of curb and gutter to improve stormwater drainage,

enhance safety and widen the affected streets.

Encourage community groups and citizens to adopt City streets for beautification and assist in identifying

potential needs.


Ensure cost-benefit analysis for new projects or programs prior to commitment of TST funds.

Develop long-range revenue projections for TST to ensure adequacy of revenues for anticipated needs.

Continue tracking of expenditures from sales tax revenues to ensure proceeds are used in accordance

with the five-year street plan.

Monitor monthly sales tax collections to ensure adequacy of current year funding.

Award contract for street improvement program no later than May 2013.

Implement a Complete Streets program by evaluating the comprehensive needs for the street, sidewalk,

bicycle path or route, walking/hiking trails and storm drainage together instead of as separate items.


Continue to develop long-range plans for the funding needs of the Transportation Sales Tax Fund.

Integrate the long-range street plans as identified in the Comprehensive Plan into the five-year street plan

presented to City Council.

Inspect 40% of the streets in the pavement maintenance management program (PAVER), maintain a four-

year cycle for update of the PAVER database and develop plan for annual street improvement program by

March 2013.

Upgrade streets listed in annual plan by overlaying existing surface with asphaltic concrete, utilize

techniques such as slurry seal and micropaving to extend service life of asphaltic pavements currently five

to eight years old and repair selected concrete pavement sections.

SIGNIFICANT HIGHLIGHTS/CHANGES: In 2013 the program focus will continue to be maintenance and

improvement of existing streets. Staff will provide project management of stormwater projects and various

infrastructure projects. The quality of street, or Pavement Condition Index (PCI) will improve based on the 2013

street overlay program and the enhanced capability of Public Works to maintain streets using various methods

such as pavement recycling, overlay, rehabilitation, and repair.


190


Projected 2012

Actual 2011

Council Goal: Quality of Life Key Measure: Effectiveness Linear feet of curb and gutter constructed or replaced 6,500 5,500 2,268 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness % of sales tax proceeds coverage of expenditures and transfers 81% 108% 142% % increase in sales tax revenue over prior year .5% 1.5% 1.7% % increase in capital needs over prior year 64% 17% (51%) Council Goal: Protect City-Owned Assets Key Measure: Effectiveness Average Pavement Condition Index (PCI) rating 81 80 81 Square yards of concrete pavement repaired 5,000 1,100 1,184 Centerline lane miles of asphalt pavement overlaid or sealed 4.0 4.0 4.0 Miles of major street reconstruction or construction 0.5 .5 1.0 Miles of new street added to the inventory 0 .23 0


Acct 2013 2012 2012 2011 2010


TRANSPORTATION SALES TAX FUND 32

Revenues 3200

State & Federal Grants 3300 - - - - -

Transportation Sales Tax 3690 1,239,620 1,261,910 1,233,456 1,214,737 1,194,339

Transfer In-CIST 3950 - - - 50,000 -

Investment Earnings 3980 - 200 - 174 141

Miscellaneous 3990 - - 11,000 - -


Expenditures 3251

Charge Out 4040 112,000 85,000 85,000 108,000 114,400

Transfer Out 6530 37,189 37,855 201,868 36,560 47,572

Kirk-Tran Support 6531 24,792 25,240 24,669 24,373 12,145

Street Imp Program-current year 7510 550,000 600,000 447,434 531,325 427,653

Curb, Gutter & Storm Drain-cur yr 7570 250,000 150,000 162,150 173,415 127,000

Crack Sealing Program 7580 - - - - -

Asphalt Repair Program 7590 100,200 169,000 144,300 - -

Osteopathy-Gardner to Jefferson 7640 - - - - -

Jamison, Hwy 6-Hwy 11, Phase II 7680 - - - 4,000 827,252

Jefferson Street CBD Design 7700 - - - - -

Jefferson Street CBD 7710 - - - - -

Cable Street Extension 7720 - - - - -

Halliburton Street Improvement 7740 - - - - 12,469

Normal, Baltimore to Cottage Grove 7750 - 100,000 100,000 - -

Total Program Expenditures 1,074,181 1,167,095 1,165,421 877,673 1,568,491

Fund Balance, Beginning of Year 24,083 3,490 (54,952) (442,190) (68,179)

Fund Balance, End of Year $189,522 $98,505 $24,083 ($54,952) ($442,190)


191

INDUSTRIAL PARK FUND 33 Economic Development

PROGRAM DESCRIPTION: The Kirksville Industrial Park consists of a 33-acre tract of land and an industrial

building owned by the City of Kirksville. In October 2003, the City acquired the 3010 Industrial Building

(formerly Standard Register) after the company ceased operations. The City worked with K-REDI to market the

building and beginning January 1, 2006, leased to Cenveo (formerly Commercial Envelope) which has an option

to purchase the building after obtaining required employment levels.

OBJECTIVES/GOALS

ECONOMIC DEVELOPMENT Identify and develop a plan to acquire additional land for industrial/commercial development.

Continue to work with K-REDI to market the one remaining lot in the Industrial Park.

Monitor the Cenveo’s progress to attain necessary employment levels to reduce leasing costs.

SIGNIFICANT HIGHLIGHTS/CHANGES: A transfer from the capital improvement sales tax will continue

to fund property insurance on the 3010 Industrial Building. There are no anticipated infrastructure improvements

in 2013.


Acct 2013 2012 2012 2011 2010


INDUSTRIAL PARK FUND 33

Revenues 3300

Transfer In 3950 21,720 21,980 21,507 90,294 11,165


Expenditures 3310

Building Maintenance 5040 - - - 68,842 -

Insurance, Liability 4220 22,000 21,980 21,507 21,452 23,165


Fund Balance, Beginning of Year 280 280 280 280 12,280



192

HIGHWAY 63 ALTERNATE ROUTE FUND 34 COUNCIL

PROGRAM DESCRIPTION: The Highway 63 Sales Tax Fund 98 was established in 2002 to account for the

receipt of the ½-cent economic development sales tax dedicated solely for the four-lane construction of Highway

63 from Macon to Millard. Voters approved to extend this tax to year 2019 and fund the Highway 63 alternate

route around Kirksville. The first payment for this project will be in December 2013. The funds will be placed in

the Highway 63 Alternate Route Fund 34 starting in September 2012.

OBJECTIVES/GOALS

PROTECT CITY-OWNED ASSETS Invest funds to maximize earnings in accordance with the Investment Policy, City Council Policy #10.

SIGNIFICANT HIGHLIGHTS/CHANGES: This is a new Fund for 2012.


Acct 2013 2012 2012 2011 2010


HIGHWAY 63 ALTERNATE ROUTE FUND 34

Revenues 3400

Economic Development Sales Tax 3090 1,230,000 - 547,836 - -

Total Program Revenues 1,230,000 - 547,836 - -

Expenditures 3410

Lease/Lease Purchase 4670 500,000 - - - -

Total Program Expenditures 500,000 - - - -

Fund Balance, Beginning of Year 547,836 - - - -

Fund Balance, End of Year $1,277,836 $0 $547,836 $0 $0


193

INTERNAL SERVICE FUNDS Internal service funds are considered a "proprietary fund" type, which are used to account for the

funding of goods or services provided by one department to other departments on a cost-

reimbursement basis. These are unique in that they provide services to other City departments

on a user-charged basis.

The City accounts for two such funds:

Central Garage

Insurance



194

CENTRAL GARAGE FUND 40 PUBLIC WORKS

PROGRAM DESCRIPTION: Central Garage provides comprehensive fleet management services to the City of

Kirksville with two Automotive Service Excellence (ASE) certified mechanics, an administrative assistant and a

supervisor. Services include preventative maintenance and repair services for all city-owned vehicles and other

rolling stock, coordination of inspection and testing of specialty equipment, such as fire truck ladders, lifting and

loading equipment and fueling trucks, vehicle purchasing support services, inventory and mechanical work, such

as welding, painting, sheet metal and fiberglass work. All records of maintenance work done are kept on hard

copy and Computer Fleet Analysis (CFA).

OBJECTIVES/GOALS

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Review of fleet composition and vehicle replacement program to recommend appropriate vehicles or

equipment to meet City needs and track secondary and “grant” vehicles.

Reduce overall repair parts cost by improved inventory management, installation of used parts on older

vehicles, purchase of best-priced parts, such as tires, utilization of state contracts and dealer incentives and

improved diagnosis of vehicle issues.

Increase availability of equipment through improved inspections and post-repair test drives.

Continue Commercial Drivers License (CDL) driver training support and individual driving tips,

which will increase operator efficiency and reduce vehicle down time due to operator error and

accidents.

SIGNIFICANT HIGHLIGHTS/CHANGES: Replacement of equipment, except patrol cars and fire trucks,

continues to be based on a combination of fleet wide American Public Works Association (APWA) style analysis

and council policy #12. Preventative maintenance (PM) will continue to be a priority; our goal is for PM

workload of 50%. Department of Transportation (DOT) inspections and test driving equipment will continue to

improve vehicle availability.


2013

Projected

2012

Actual

2011




Average cost per breakdown repair $81.78 $60.61 $82.21

Average downtime hours per vehicle 2.59 2.18 2.11

Average maintenance cost per mile $1.27 $1.28 $1.41

% of outside labor vs. total vehicle expense 5.90% 2.75% 4.84%

Average availability (%)

Police patrol cars 99.43% 99.33% 99.39%

Fire trucks 98.82% 98.75% 99.67%

Heavy trucks 98.16% 99.05% 98.09%

Medium trucks 99.07% 99.23% 98.89%

Light trucks/cars 99.67% 99.73% 99.48%

Backhoes 99.20% 96.61% 99.35%

Construction equipment 99.02% 96.47% 97.28%

Maintenance equipment 99.17% 98.83% 99.18%

Total fleet 99.07% 98.50% 98.92%

% of replacement schedule 75% 25% 43%

% of gallons of E-85 used 30% 39% 37.6%

Savings realized through usage of OPIS * $5,000 N/A


Fleet Maintenance Supervisor 1 1 1

Mechanic 2 2 2


Total 4 4 4


195


Acct 2013 2012 2012 2011 2010


CENTRAL GARAGE FUND 40

Revenues 4000


Fuel Sales 3810 240,827 272,083 261,390 264,796 191,428

Vehicle Maintenance Charge In 3820 462,900 371,682 365,761 327,420 359,426

Grease & Oil Sales 3870 7,475 7,732 7,493 7,098 7,335

Refunds 3900 - - - 293 -

Sale of Property 3940 - - 583 - -

Transfers In 3950 - - - - -

Investment Earnings 3980 - - - - -


Expenditures 4010

Personnel


Salaries, Overtime 4020 - 1,398 883 1,217 1,038


Social Security 4030 11,562 10,212 9,717 9,207 8,775


Insurance, Life 4070 304 287 284 283 303


Insurance, Unemp Comp 4100 - - - - -

Wellness 4170 - - 235 - -



Subtotal 213,251 194,577 190,812 186,681 182,338

Operating

Misc. Contract Services 4500 185 105 88 120 60

Testing 4580 75 75 - - -

Telephone 4650 1,512 1,962 1,475 1,490 1,592

Travel/Training 4770 1,400 1,475 153 106 7

Membership Dues 4780 140 120 138 119 116

Office Supplies 4800 400 400 346 234 508

Medical Supplies 4810 140 140 40 85 -


Postage 4900 200 350 171 73 81


Computer Equip. & Software 4920 595 695 595 640 609


Radio Equipment/Maintenance 4980 - 800 - 300 597


Gas & Oil 5020 4,173 3,783 4,199 4,410 3,222

Equipment Maintenance 5030 1,575 1,575 1,544 810 1,585

Building Maintenance 5040 900 1,020 820 5,591 822

Clothing, New 5070 450 550 450 68 323


Heating Fuel 5950 2,720 3,215 2,590 2,904 3,610

Subtotal 27,924 35,541 27,686 33,088 35,279

Cost of Goods Sold

Diesel Fuel 6150 115,827 125,841 118,711 139,819 100,834

Unleaded Fuel 6170 125,000 146,242 120,368 121,846 96,827

Grease & Oil 6190 7,475 7,732 6,998 8,631 8,788

Tires & Tubes 6200 35,000 21,373 24,966 18,945 20,496

Repair Parts 6210 80,554 94,777 72,614 90,944 99,531

Outside Work On Equipment 6220 25,000 27,239 17,602 23,704 32,363

Subtotal 388,856 423,204 361,259 403,888 358,838

Capital

Vehicles 7200 - - - - -

Subtotal - - - - -


Fund Equity, Beginning of Year (81,170) 43,978 (136,639) (112,589) (94,325)

Fund Equity, End of Year $1 $42,153 ($81,170) ($136,639) ($112,589)


196

Insurance Fund 60 Human Resources PROGRAM DESCRIPTION: The City provides medical and dental insurance to employees and their

dependents. The Insurance Fund is used to track medical and dental revenues (premiums) and expenditures

(claims and administration costs). Given the volatility of fully insured plans the City has chosen to provide a

partially self-funded plan maintaining individual contracts: Third Party Administrator, Re-Insurance Providers,

Pharmaceutical Benefits Manager, and Preferred Provider Network provider.

Inter-fund transfer revenue fees are based on the number of employees (and the level of coverage) per fund. Inter-

fund transfers represent approximately 80% of the funding for dental and medical insurance. Premiums charged

to employees and retirees for the service of dental and medical insurance represents approximately 20% of the

funding. Maximum medical claims liability represents approximately 79% of the expenses. Dental claims

represent approximately 5.6% of claims expense.

State law requires that we bid our providers every three years

OBJECTIVES/GOALS

To provide employees and their families with comprehensive, yet cost-effective, program for health and dental

benefits. Through the provision of competitive benefits package, the City is able to recruit and retain a high

quality work force that can in turn provide excellent service to Kirksville customers

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide employees/dependents with comprehensive and cost-effective program for health and dental

benefits

Promote employee wellness through offering health screenings and physical activity opportunities

Offer a competitive benefits package in order to recruit and retain a high-quality work force

Educate employees about their role in maintaining an affordable insurance plan

Ensure revenue coverage of maximum claim liability anticipated

SIGNIFICANT HIGHLIGHTS/CHANGES: Employees are required to take more responsibility in controlling

health care cost by improving overall fitness and early detection of preventable and non-preventable conditions.

Beginning in March 2012 employees were charged 20% of the cost of employee coverage. Those employees who

participate in the biometric screening and reached their goal receive a 20% premium discount of the employee

only premium. Eligibility for the discount is based on participation, not results.

Renewal numbers are not available until late October or early November. Our projections are optimistic because

our claims utilization is lower than expected and we have had no claims at or above the specific. We are

expecting a 12% increase in trend. However we are projecting a 7% decrease in claims liability for 2013.


INDICATORS Budget

2013 Projected

2012 Actual

2011 Council Goal: Fiscal Responsibility and Efficiency in

Government

Key Measure: Effectiveness Annual Medical/Dental/Pharmaceutical Cost per employee $9,780 $6,784 $11,250

Total participation in Biometric Screening (employee/spouse) 143 144 -

Number of employees who met their Interactive Health Index goal 102 96 -

Average employee sick leave usage (hours) 48 64 -


197


Acct 2013 2012 2012 2011 2010


INSURANCE FUND 60

Revenues 6000

Employer Contributions 3890 1,054,808 1,111,847 1,047,898 963,959 936,645

Refunds and Reimbursements 3900 - - 90,947 1,070 280

Employee Contributions 3920 240,742 317,262 277,197 261,992 248,109


Miscellaneous 3990 - - 2,500 115,136 61,212


Expenditures 6002

Claims Expense 4140 1,440,783 1,434,027 776,657 1,182,487 947,695

Administrative Expense 4150 49,956 49,956 49,956 87,054 76,287

Reinsurance Expense 4160 142,477 147,297 157,092 126,047 127,851

Wellness 4170 35,000 35,000 33,784 32,526 23,056

Misc. Contract Services 4500 - - - 1,083 -

Membership Dues 4780 6,000 - 2,750 - 700

Transfers Out 6530 - - - - -

Total Program Expenditures 1,674,216 1,666,280 1,020,239 1,429,198 1,175,588

Fund Equity, Beginning of Year 681,044 248,502 273,703 353,985 281,216

Fund Equity, End of Year $308,628 $17,581 $681,044 $273,703 $353,985


198

ENTERPRISE FUNDS

An enterprise fund is also considered a "proprietary fund" type and is used to account for resources

committed to self-supporting activities of governmental units that render services on a user-charged basis.

The City maintains a combined waterworks, sewerage and stormwater management system under the

Utility Fund, which is classified as an enterprise fund, since its function is to provide services to the

general public that are recovered through user charges.

An Operations, Maintenance and Replacement Fund is a supplement to the waterworks and sewerage

systems and is reported as one operation. The fixed portion of the user fee funds the Operations,

Maintenance and Replacement Fund, which is a requirement for participation in the State Revolving Loan

Fund program.

Details are presented on the following pages.


199

UTILITY FUND 80, 81 PROGRAM DESCRIPTION: The Utility Fund is a major fund of the City due to its financial impact and

importance of services delivered to Kirksville citizens of water, sewer, stormwater management and contracted

solid waste collection. The Utility Fund is comprised of the divisions described below in addition to capital

divisions for water, wastewater, and stormwater. An Operation, Maintenance and Replacement Fund is a

component of utility operations but is reported separately to maintain compliance with the State Revolving Loan

Fund Program.

Administration provides the administrative support for the water, sewer and stormwater operations. Meter

reading and utility billing operations are performed by this division. Customer service and collection of utility

revenues is a shared function with the Finance Department staff. Rate determination, financing for long-term

projects and compliance with State Revolving Loan Fund (SRF) and American Reinvestment and Recoveray Act

(ARRA) bond covenants are the responsibility of management.

Water Treatment has the responsibility to deliver potable water to the customer without deterioration in

quality during transportation and to meet all requirements of State and Federal regulations. This division provides

pumping and treatment of water furnished to customers, maintenance of Hazel Creek Lake and Forest Lake

facilities, including the watersheds, lake reservoirs, and raw water pumping stations, the transmission of raw

water from the lakes to the Water Treatment Plant (WTP) and provision of an adequate water supply for fire

protection.

Water Distribution provides customer service and maintenance of water mains, valves, and fire hydrants.

This division also installs new water mains, valves, and hydrants under an Owner Supervised 5-year Maintenance

plan.

Stormwater focuses on the improvement of stormwater drainage throughout the City. This division was

established with the issuance of $2.274 million of Recovery Zone Economic Development bonds in 2010. Voter

approval was secured in April 2010 for the incurrence of this debt.

Wastewater Collection is responsible for maintaining the system of gravity sanitary sewers and pump

stations which collect and transport residential and industrial waste water to the City’s treatment facility. This

division maintains, cleans, and repairs the City’s sewer system. It constructs new sewer mains and installs and

repairs man-holes and force mains as well.

Wastewater Treatment is responsible for the treatment of wastewater and for returning the treated effluent

and biosolids safety to the environment. This division maintains the wastewater treatment plant and sixteen lift

stations.


200

OBJECTIVES/GOALS

QUALITY OF LIFE Evaluate water, sewer and storm drainage infrastructure needs to support future residential and industrial

growth.

Provide reliable, safe, uninterrupted service to customers and other who rely on the City’s water and

wastewater system.


Administration Perform water and sewer revenue needs analysis at least semi-annually; ensure that water and sewer rates

are sufficient to cover operational needs and capital funding of the long-range facilities plan in accordance

with SRF financing requirements.

Ensure that collection of stormwater fees adequately fund debt service requirements and ensure eligibility

of IRS interest rebate.

Ensure that net revenue coverage of both water and sewer operations is at least 110% of annual debt service

to continue to receive funding through the SRF program.

Timely communication of changes in rates or procedures through web, billing statements and media.

Ensure adequacy of revenues to meet/exceed debt and capital replacement reserve policy requirements.

Promote usage of payment through on-line or direct debit means.

Minimize water loss by replacement of monitoring equipment within 30 days of failure.

Water Treatment

Maintain compliance with all drinking water quality regulations at the lowest practical cost, using the

technology currently available.

Water Distribution

Adjust distribution system flushing procedures to coincide with data collected from the chloramines

process.

Update the owner-supervised maintenance program, focusing on lines with repeated failures as well as on

replacement of lines below desired hydraulic capacity.

Stormwater

Complete the projects designed and bid in late 2012, and continue construction program to address at least

the next four priority basins in the 2013 construction season.

Allocate available funds, regardless of source, to alleviate storm drainage issues in areas with most impact.

Wastewater Collection

Minimize fats, oil, and grease loads (FOG) at the plant by grease reduction through inspection, regular

jetting, chemical treatment at lift stations, cooperation with local industries, and coordination with Code

Enforcement.

Implement a compliance plan to eliminate sanitary sewer discharge at Outfall #2 at the wastewater

treatment plan, when approved by the Missouri Epartment of Natural Resources (MoDNR).

Upgrade service to at least three under-sewered areas as part of the 2013 wastewater capital plan.

Wastewater Treatment

Develop a long-term maintenance plan for the 16 lift stations, providing for scheduled replacement/rebuild

of critical pumps and related equipment.

Continue efforts to reduce odors in the collection system by feeding a biological control chemical to help

prevent odor-causing compounds from forming.

Maintain compliance with existing state regulations as plans for plant improvements are completed.

Develop a compliance schedule for meeting new standards when and if they are published.

Evaluate current staffing and operational schedules, recommend measures to reduce overtime costs.


Complete the Wastewater Facility Plan Update by November 2012, begin implementation in 2013

following approval by MoDNR.

Continue to develop long-range capital plans and secure funding to meet needs of the Utility Fund.

Integrate long-range utility needs as identified in the City Comprehensive Plan into the five-year utility

plan.


201

SIGNIFICANT HIGHLIGHTS/CHANGES:

Administration: A replacement plan to upgrade all meters to radio frequency read will be implemented using an

energy performance contract. The contract was awarded to Schneider Electric at a cost of $3.8m. Three Customer

Service Representatives were moved to Water Distribution 8030 effective 1/6/13. Ordinances governing utility

service and billing operations will be reviewed with recommendations to Council on the turn-on/off process,

water service continuation, construction water, etc. With the approach of the Wastewater Treatment Plant

(WWTP) permit expiring, alternative funding sources need to be evaluated and potentially secured. A Customer

Service Clerk position was eliminated in June 2012, as a result of attrition.

Water Treatment and Distribution: A sanitary sewer lift station will be completed at the WTP in 2013,

eliminating discharge of backwash water to the environment. The 5-year Owners Supervised Maintenance

Program was reviewed and updated in 2012 and construction of replacement lines with frequent failures and large

water loss will be a priority in 2013. Evaluation of plant and distribution system efficiency will be an initial focus

in 2013, with the objective of lowering the per gallon treatment cost.

Wastewater Treatment and Collection: HDR/Klingner, the City’s consulting team for wastewater treatment

plant improvements, is expected to complete a new Facility Plan for the wastewater treatment plant and related

collection system issues in November 2012. Following coordination with the Missouri Department of Natural

Resources, and receipt of the City’s new NPDES permit, future plant infrastructure requirements will be defined

and funding options developed. Approved by DNR in September 2012, SRF funding of up to $1.7 million will

permit design and construction of sanitary sewer collection system improvements to eliminate discharges at the

Northeast Lift Station, and to make critical improvements to deteriorating and undersized major collection mains.

Stormwater: Construction of stormwater improvements in six project areas began in 2011, and was completed in

2012. Design and construction of improvements in four additional areas were planned for 2012. The City’s Storm

Water Management Program (SWMP) must be updated and revised to support the required renewal of the City’s

MS4 permit in 2013.


2013

Projected

2012

Actual

2011



% of performance evaluations completed within 30 days of due date

Water Treatment 100% 100% 80%

Wastewater Treatment 100% 100% 60%

Utility Maintenance 100% 100% 85%

Overtime Salaries as % of Regular Salaries

Water Treatment 9.7% 8.8% 12.4%

Wastewater Treatment 9.8% 11.0% 12.7%

Utility Maintenance 8.9% 9.0% 9.3%

% of water billed to water pumped (goal=>90%) 90% 87% 88%

% of reserve maintained 100% N/A N/A

Debt service coverage (goal=>1.1)

% of customers paying accounts on-line

% of estimated meter reads

% of capital projects completed within budget

1.5

17%

1%

100%

1.6

17%

2%

N/A

1.79

13%

3.6%

N/A

% of compliance with limits for disinfection byproducts 100% 100% 100%

(Trihalomethanes/haloacetic acids)

Water quality complaints 4 4 2

Average time to resolve quality complaints for customer (hours) .5 .5 .5

Feet of new or replacement water mains installed 9,250 9,950 10,173

Water main breaks 63 88 46

Average cost of six-inch water mains installed in-house (per foot) $28.45 $29.27 $24.80

Average cost of six-inch water mains installed by contract (per foot) $75.00 $64.00 -


202

Feet of sewer lines cleaned 433,033 425,748 451,847


2013

Projected

2012

Actual

2011

Odor and sewer back-up work orders 95 111 87

Reported by-pass events 10 12 11

Million gallons of inflow/inches of rainfall 3.1/40” 2.9/35” 229/38.1

Average BOD (parts per million daily) 250 253 242/12.7

Suspended solids (parts per million daily) 240 218 231/10.1

Average daily outflow (per million gallons per day) 3.1 2.9 2.74

Cost of treatment (per million gallons per day) $701.67 $743.87 $699.36

AUTHORIZED PERSONNEL Budget

2013

Projected

2012

Actual

2011

Administration 8002

Accounts Receivable Clerk 1 1 1


Customer Service Representative 0 3 3

Total 1 4 5

Water Treatment 8020

Deputy Public Works Director .5 .5 .5

Utility Supervisor 1 1 1

Utility Operator 6 6 6


Total 8.5 8.5 8.5

Water Distribution 8030

Utility Maintenance Supervisor 1 1 1

Utility Maintenance Foreman 2 1 1



Equipment Operator 1 1 1

Utility Locator 1 1 1


Total 16 13 13

Wastewater Treatment 8080

Deputy Public Works Director .5 .5 .5


Utility Operator II 1 1 1


Mechanic 1 1 1


Total 6.5 6.5 6.5


203


Acct 2013 2012 2012 2011 2010


UTILITY FUND 80

Revenues 8000

Intergovernmental/Interagency


Service Continuation Fee 3350 - 100 - - -

ARRA Bonds-Project 3620 - - - - 2,274,000

ARRA Bonds-COI 3621 - - - - 22,740

Bond Proceeds-W 3630 - - - - -

Bond Proceeds-WW 3631 1,422,000 1,485,000 - 1,627 497,030

Loan Proceeds 3632 4,747,668 - - - -

Subtotal 6,169,668 1,485,100 - 1,627 2,793,770


Trash Services 3640 27,840 675,000 28,410 692,207 628,847

Sewer Use Charge-WW 3651 2,833,470 2,839,950 2,833,465 2,475,603 2,261,256

Excess Sewer Charge-WW 3661 18,000 30,000 18,000 17,108 35,589

Storm Water Charge 3670 178,700 168,000 178,765 178,734 73,698

Federal Interest Rebate 3671 57,628 59,060 59,060 60,208 30,522

Water Sales -W 3700 3,349,770 3,379,930 3,349,774 2,989,775 2,754,197

Penalty Fees 3710 120,000 - 121,000 - -

Sales of Merchandise-W 3720 7,500 7,500 18,000 9,575 7,039

Bulk Water-W 3730 250 250 260 852 253

Bad Debt Collections 3740 2,000 7,500 4,182 6,297 5,243

Service Calls 3750 8,000 30,000 8,000 30,540 30,495

Primacy Fee-W 3760 400 21,000 489 20,915 21,059

Sewer Connection Fee 3761 - 7,500 - - -

Tap Fees-W 3770 1,250 1,300 3,150 1,260 1,360

Tap Fees-WW 3771 - 300 - - -

Subtotal 6,604,808 7,227,290 6,622,555 6,483,073 5,849,557

Other Income

Plumbers Licenses-W 3890 2,625 2,725 2,625 2,625 2,970

Refunds & Reimbursements-W 3900 - 20,000 - 2,959 704,720

Refunds & Reimbursements-WW 3901 - 2,000 - (2,986) 1,845

Sale of Property 3940 32,200 - - - 6,985

Transfer In-W 3950 451,010 - 182,098 163,060 -

Transfer In-WW 3951 651,540 - 241,133 230,442 -

Transfer In-SW 3952 325,000 602,139 538,607 1,174,963 50,000

Capital Contributions 3960 15,000 - - - -

Rental Income-W 3970 146,960 143,750 131,979 136,546 138,263

Investment Earnings-W SRF 3980 142,965 70,000 149,994 156,798 235,409

Investment Earnings-WW SRF 3981 163,334 95,000 177,375 208,126 200,719


Investment Earnings-SW 3983 - 10,400 - 26,833 11,153

Miscellaneous-W 3990 20,000 25,000 22,882 32,209 11,075

Miscellaneous-WW 3991 - - - - 103

Subtotal 1,991,284 1,002,214 1,511,113 2,177,586 1,373,784



204


Acct 2013 2012 2012 2011 2010


UTILITY ADMINISTRATION 8002

Personnel


Social Security 4030 3,037 11,102 9,804 10,405 10,165

Charge-Out 4050 (17,097) (64,975) (56,157) (63,176) (59,830)

Insurance, Dental 4060 343 1,972 1,623 1,878 1,919

Insurance, Life 4070 73 322 288 314 336


Insurance, Unemp Comp 4100 - 3,000 3,500 159 1,396

Insurance, Work Comp 4110 585 1,801 1,924 1,810 1,774


Subtotal 36,169 144,714 130,039 134,775 133,271

Operating

Insurance, Liability-W 4220 72,550 72,535 70,973 70,793 77,719

Insurance, Liability-WW 4221 74,750 74,735 73,124 72,938 79,034

Bad Debt Expense 4240 6,000 2,500 5,974 5,729 2,556

Trash Contractual Fees 4480 - 675,000 - 667,468 612,816

Misc. Contractual Services-W 4500 2,556 20,580 2,556 20,492 20,610

Misc. Contractual Services-WW 4501 - 7,100 - 7,047 7,089

Legal & Administrative Fees 4530 26,200 200 17,800 195 201

Legal & Administrative Fees 4531 26,200 200 17,800 463 291


Management Fee-W 4700 167,489 154,000 167,489 135,500 134,860

Management Fee-WW 4701 142,574 127,000 142,573 112,500 109,420

Management Fee-SW 4702 8,935 - 8,938 - -

Payment in Lieu of Taxes 4703 338,720 - - - -

Credit Card Expense 4730 16,000 13,850 16,005 14,058 11,391

Refunds 4750 - - - (911) -

Membership Dues 4780 - 1,700 - 1,696 1,696

Printed Forms 4870 7,120 6,920 6,518 5,101 5,531

Postage 4900 38,880 36,000 38,537 39,485 35,761

Minor Equipment & Supplies 4910 - 2,950 3,824 4,848 1,261


Safety Equipment 4950 - 150 63 - -

Radio Equipment/Maintenance-W 4980 400 1,500 330 144 1,093

Clothing, New 5070 - 845 645 351 381

Water Meter Replacements 5130 - 39,000 74,394 36,599 28,567

SRF Bonds-W 6630 462,513 474,875 399,301 484,498 557,366

SRF Bonds-WW 6631 811,914 843,115 809,012 873,908 817,068

Subtotal 2,736,204 2,563,327 1,951,950 2,561,463 2,513,343

Total Program Expenditures 2,772,373 2,708,041 2,081,989 2,696,239 2,646,614


205


Acct 2013 2012 2012 2011 2010


WATER TREATMENT 8020

Personnel


Salaries, Temporary 4010 - 7,500 7,512 7,065 7,273


Social Security 4030 29,433 25,555 25,108 24,433 24,950


Insurance, Life 4070 661 624 624 624 673


Wellness 4170 - - 59 - -



Subtotal 523,528 462,431 468,277 453,159 455,353

Operating


Watershed Management 4510 - - - - 40

Testing 4580 4,700 4,700 4,252 266 2,796

Telephone 4650 2,568 3,825 2,565 3,367 3,541

Equipment Rental 4660 200 200 - - -

Travel/Training 4770 1,300 1,300 1,256 1,002 860

Membership Dues 4780 1,900 200 1,880 150 180

Professional Publications 4790 150 150 - 61 -

Office Supplies 4800 500 1,200 500 463 1,020


Laboratory Supplies 4830 28,000 28,000 27,933 24,740 24,375

Printing & Copying 4890 500 1,000 500 228 577

Postage 4900 700 2,850 687 899 236


Computer Equip. & Software 4920 450 450 - 105 -




Gas & Oil 5020 20,049 23,348 20,553 18,278 11,634

Clothing, New 5070 1,680 2,000 1,400 1,044 1,338

Street Maintenance Materials 5540 - - - - -


Electricity-Pumping 5900 91,300 71,435 83,000 71,959 57,071

Heating Fuel 5950 2,979 3,875 2,837 3,530 4,288

Transfers Out 6530 - 456,950 - 357,462 386,349

Subtotal 286,516 711,305 260,629 584,430 594,831

Total Program Expenditures 810,044 1,173,736 728,906 1,037,590 1,050,184


206


Acct 2013 2012 2012 2011 2010


WATER DISTRIBUTION 8030

Personnel




Social Security 4030 45,308 32,859 31,494 30,185 30,567

Charge Out 4050 (232,670) (191,145) (170,536) (182,907) (177,772)


Insurance, Life 4070 1,075 835 836 821 884


Wellness 4170 - - 765 - -



Subtotal 581,672 406,081 418,009 377,760 381,569

Operating


Telephone 4650 868 900 883 874 908

Equipment Rental 4660 800 800 - - 235

Travel/Training 4770 700 850 500 561 570

Membership Dues 4780 100 100 90 60 60

Office Supplies 4800 350 900 231 175 872



Postage 4900 50 50 22 10 27


Computer Equip./Maint. 4920 1,050 1,000 1,000 1,000 1,000


Vehicle Maintenance 5000 29,525 19,291 19,291 20,274 19,861


Gas & Oil 5020 35,194 38,143 39,293 39,236 29,322

Clothing, New 5070 2,500 2,500 1,998 928 1,819

Electricity, Buildings 5890 2,095 2,235 2,095 2,104 1,932

Heating Fuel 5950 1,297 1,370 1,235 1,280 2,652

Transfers Out 6530 1,074,403 70,500 437,528 87,905 300

Subtotal 1,182,556 169,236 526,456 182,846 82,090

Total Program Expenditures 1,764,228 575,317 944,465 560,606 463,658


207


Acct 2013 2012 2012 2011 2010


STORMWATER DRAINAGE 8040

Personnel

Salaries, Temporary 4010 14,400 18,000 20,925 10,448 -

Salaries, Overtime 4020 - - - 56 -

Social Security 4030 1,102 1,377 1,601 804 -

Subtotal 15,502 19,377 22,526 11,307 -

Operating

Misc Contractual Services 4500 - - - - -

Equipment Rental 4660 - - - - 16,114

Subtotal - - - - 16,114

Capital

Land 7010 - - - 817 -

Infrastructure 7160 413,100 1,230,435 913,949 851,439 84,359

Engineering & Design 8690 45,900 232,505 175,120 273,524 125,441

Subtotal 459,000 1,462,940 1,089,069 1,125,779 209,800

Total Program Expenditures 474,502 1,482,317 1,111,595 1,137,087 225,914

STORMWATER DEBT SERVICE 8045

Operating

Legal & Administrative Fees 4530 400 200 400 200 28,403

RZB Bonds 6620 248,064 217,686 216,446 217,795 67,827

Subtotal 248,464 217,886 216,846 217,995 96,230


WATER CAPITAL 8060

Transfers Out 6530 1,130,013 220,594 220,594 220,594 220,594

Infrastructure 7160 3,933,269 25,000 - 209,398 1,436,943

Vehicles 7200 128,510 - - 113,204 46,795

Equipment 7210 9,000 - 15,242 37,973 59,686

Water Lines/Fire Hydrants 8110 182,500 182,500 162,356 172,984 187,093

Engineering & Design 8690 36,000 50,000 4,500 1,686 131,071

Total Program Expenditures 5,419,292 478,094 402,692 755,839 2,082,183


208


Acct 2013 2012 2012 2011 2010


WASTEWATER COLLECTION 8075

Personnel

Charge In 4040 249,767 256,120 226,693 246,084 237,601

Subtotal 249,767 256,120 226,693 246,084 237,601

Operating

Misc. Contract Services 4500 150 150 - 60 -

Telephone 4650 168 300 222 283 259

Travel/Training 4770 250 250 125 - -

Office Supplies 4800 250 250 150 91 146

Medical Supplies 4810 100 100 - 99 -



Chemicals 4930 - 3,500 - 525 1,983

Safety Equipment 4950 1,500 2,600 568 694 1,906


Vehicles Motor Equipment 5010 3,264 1,940 1,940 1,562 2,406

Gas & Oil 5020 10,042 11,192 12,199 11,449 7,476

Equipment Maintenance 5030 - 3,300 1,000 1,311 739

Clothing, New 5070 1,200 1,200 493 129 656

Sewer Main Maintenance 5210 - 18,000 12,731 9,994 6,122

Transfers Out 6530 13,300 - - - -

Subtotal 45,267 57,961 40,108 38,535 34,051



209


Acct 2013 2012 2012 2011 2010


WASTEWATER TREATMENT 8080

Personnel


Salaries, Temporary 4010 - 15,414 15,589 11,201 10,800



Social Security 4030 19,333 20,801 17,803 19,326 20,133


Insurance, Life 4070 508 491 450 464 529


Insurance, Unemployment 4100 - - - 986 -



Subtotal 350,665 375,130 328,687 357,066 366,223

Operating


Testing 4580 13,400 12,900 11,559 10,759 7,017

Telephone 4650 2,496 2,500 2,468 2,291 2,190

Equipment Rental 4660 1,000 1,000 - - 18

Travel/Training 4770 1,975 2,000 1,136 1,076 1,893

Membership Dues 4780 520 520 270 285 340

Office Supplies 4800 400 700 398 574 248

Medical Supplies 4810 150 250 - 163 -

Laboratory Supplies 4830 7,250 12,100 6,154 11,001 7,983


Postage 4900 300 900 287 146 239


Computer Equip. & Software 4920 - 825 - - 425

Chemicals 4930 - 69,400 13,838 42,225 23,709


Vehicle Maintenance 5000 17,969 17,706 17,706 10,646 13,009


Gas & Oil 5020 18,286 20,390 18,111 17,350 16,499

Equipment Maintenance 5030 - 82,740 56,784 52,748 92,705

Building Maintenance 5040 - 4,000 5,700 2,769 1,948

Clothing, New 5070 1,100 1,500 445 539 1,302

Lift Station Maintenance 5200 - 75,000 63,000 65,336 71,084


Electricity-Pumping 5900 45,485 52,695 41,350 47,847 48,376

Rural Water 5940 469 500 447 448 749

Heating Fuel 5950 33,923 25,000 32,308 28,121 33,312

Transfers Out 6530 348,133 500 36,944 500 500

Subtotal 620,447 496,687 421,042 389,037 419,222



210


Acct 2013 2012 2012 2011 2010


WASTEWATER CAPITAL 8085

Infrastructure 7160 1,859,000 1,697,000 47,000 47,699 1,178,968

Vehicles 7200 12,000 - - - -

Equipment 7210 139,420 - 63,329 - 55,161

Engineering & Design 8690 1,363,120 250,000 130,804 182,743 71,149

Total Program Expenditures 3,373,540 1,947,000 241,133 230,442 1,305,278

CAPITAL REPLACEMENT RESERVE 8090

Transfer Out 6530 1,150,000 - 1,150,000 1,149,417 1,200,000

Total Program Expenditures 1,150,000 - 1,150,000 1,149,417 1,200,000

Total Fund Expenditures 17,278,589 9,768,289 7,894,156 8,815,937 10,127,158

Fund Equity, Beginning of Year 4,484,867 20,906,833 4,245,355 4,399,006 4,509,053

Fund Equity, End of Year $1,972,039 $20,853,148 $4,484,867 $4,245,355 $4,399,006


211


Acct 2013 2012 2012 2011 2010


OPERATION, MAINTENANCE AND REPLACEMENT FUND 81

Revenues 8100

Transfer In 3950 1,630,930 748,044 694,566 665,961 607,243

Transfer In-Capital Replacement 3951 1,150,000 - 1,150,000 1,149,417 1,200,000

Transfer In-RZB 3952 - - - - -

Total Program Revenues 2,780,930 748,044 1,844,566 1,815,379 1,807,243


Operating 8150 (O&M) - Water

Chemicals 4930 346,633 393,150 292,075 322,185 319,603



Water Tower Maintenance 5120 16,000 16,000 15,908 6,582 10,730

Water Main Maintenance 5140 50,000 49,000 44,368 81,324 (13,286)

Fire Hydrant Maintenance 5150 2,500 5,500 1,118 518 2,857

Hazel Creek Resv Maintenance 5550 6,000 6,000 23,132 1,509 16,555

Forest Lake Resv Maintenance 5560 11,000 11,000 14,311 1,590 5,526


Capital 8160 (Replacement) - Water

Transfer Out 6530 451,010 252,139 182,098 1,518,466 -

Infrastructure 7160 310,000 25,000 - 18,288 24,920

Water Lines/Fire Hydrants Repl 8110 137,500 137,500 137,469 116,537 84,149

Total Program Expenditures 898,510 414,639 319,567 1,653,290 109,069

Operating 8170 (O&M) - Wastewater

Chemicals 4930 49,000 - - - -

Equipment Maintenance 5030 83,300 - - - -

Building Maintenance 5040 9,000 - - - -

Lagoon Cleaning 5045 50,000 - 36,444 - -

Lift Station Maintenance 5200 75,000 - - - -

Sewer Main Maintenance 5210 10,000 - - - -

Total Program Expenditures 276,300 - 36,444 - -

Capital 8180 (Replacement) - Wastewater

Transfers Out 6530 651,540 - 241,133 - -

Total Program Expenditures 651,540 - 241,133 - -

Total Fund Expenditures 2,293,983 942,089 1,034,672 2,098,657 495,718

Fund Equity, Beginning of Year 2,959,710 1,060,649 2,149,816 2,433,095 1,121,570

Fund Equity, End of Year $3,446,657 $866,604 $2,959,710 $2,149,816 $2,433,095

Capital Reserve $3,446,657 $866,604 $2,959,710 $2,149,816 $2,433,095


212

FIDUCIARY AND AGENCY FUNDS

Fiduciary-fund types are used to account for assets held in trustee capacity or as an agent for individuals,

private organizations, other governmental units and/or other Funds. The City currently has six fiduciary

funds:

Veterans Memorial

Tri-Centennial Trust

Investment in Kirksville Charitable

Forrest Llewellyn Park Cemetery Trust

Nancy Reed Fugate Trust

Revolving Loan

The City also maintains one agency fund:

Highway 63 Sales Tax*

*This Fund was established in fiscal year 2003/2004 to act as an agent for the collection of the ½-cent

economic development sales tax which is passed through to the Highway 63 Transportation Corporation.

The final payment to the Highway 63 Transportation Corporation occurred in October 2012. The ½-cent

economic development sales tax is accounted for in the Highway 63 Alternate Route Fund 34.



213

FIDUCIARY AND AGENCY FUNDS 91, 92, 93, 94, 95, 96, 98

PROGRAM DESCRIPTION: Fiduciary and Agency Funds are used to account for assets held by the City as

trustee, custodian or as agent for individuals, private organizations, other governmental units and/or other Funds.

The City has fiduciary responsibility for the assets of these Funds and expends only in accordance with the

purpose for which the assets were received.

NON-EXPENDABLE FIDUCIARY FUNDS

Veterans Memorial Fund 91

Major infrastructure investments in the Adair County Veterans Memorial were completed in 2001 and early

2002. The 2013 budget includes funds for the addition of names of veterans from direct donations and

addition of names of veterans sponsored or not who pass away during the year.

Tri-Centennial Trust Fund 92

This trust was established in 1976. The trust agreement decrees that in January of the year 2076, the initial

contribution and all interest earned will be distributed to the Adair County Tri-Centennial Committee.

These funds will be used to celebrate the Declaration of Independence.

Investment In Kirksville Charitable Fund 93

This Fund was established in 2008 as a result of a comprehensive plan to encourage charitable contributions

to fund various City projects that cannot be accomplished without private support. Donors are able to

designate funds for specific needs and will receive public recognition. There has been little publicity about

this opportunity but in 2013, this initiative will receive more focus and publicity through the use of the web

and the Kirksville Connection.

Forrest Llewellyn Park Cemetery Trust Fund 94

In April 1975, the Forrest Llewellyn Park Cemetery Trust was established. The interest generated from this

Fund is used towards the City’s cost of maintenance of the grounds and plots. This amount is unable to

cover the City’s cost of maintaining the cemetery. Its condition continues to deteriorate without outside

funding and support. Ongoing improvements at the cemetery are necessary such as headstone repair,

fencing and gate improvements, all intended to both improve the appearance of the cemetery and emphasize

its historic appearance.

Nancy Reed Fugate Trust 95 Another trust established in 1975 was by Nancy Reed Fugate in honor of her deceased mother, Georgiana

Reed. The interest from this fund is distributed to the Fugate Committee, which is to be used for the relief

of the poor and distressed in the City of Kirksville.

Revolving Loan Fund 96 This Fund was established in 1990 to account for loan repayments, consisting of principal and interest, from

the Ortech Corporation and Wire Rope of America, Inc. Both of these entities repaid their obligations. In

2012, $100,000 was loaned to South Highway 63 TIF for business improvements. This loan will be paid

back over ten years with the first scheduled payment due in 2013. $100,000 was provided to build a dental

school. This loan is forgivable if certain criteria are met. There is money available for future qualifying

economic development loans or projects, upon approval from the Missouri Department of Economic

Development. The CIST allocation plan funds up to $15,000 annually in business improvement loans;

these loans and their repayments are accounted for in this Fund.


214

AGENCY FUND

Highway 63 Sales Tax Fund 98

The Highway 63 Sales Tax Fund was established in 2002 to account for the receipt of the ½-cent economic

development sales tax dedicated solely for the four-lane construction of Highway 63 from Macon to

Millard. The final payment for this project will be in June 2013. The City acts as a conduit for the monies as

they are passed through to the Highway 63 Transportation Corporation, which is the entity responsible for

the funding of these projects. Voters approved to extend this tax to year 2019 and fund the alternate route

around Kirksville. The first payment for this project will be in December 2013. The funds will be placed in

a separate capital fund titled Highway 63 Alternate Route Fund 34 starting in September 2012.

OBJECTIVES/GOALS

FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Administer the Fiduciary and Agency Funds in accordance with the purpose of establishment

Manage the non-expendable Funds in a prudent manner to provide for the protection of the principal

Invest funds to maximize earnings in accordance with the I Investment Policy, City Council Policy 10


215


Acct 2013 2012 2012 2011 2010


VETERANS MEMORIAL FUND 91

Revenues 9100

Contributions 3910 300 5,000 300 250 425


Total Program Revenues 360 5,115 406 370 445

Expenditures 9110

Contractual Fees 4500 500 - 500 - -

Infrastructure 7160 - 5,200 - 1,043 455

Total Program Expenditures 500 5,200 500 1,043 455



TRI-CENTENNIAL TRUST FUND 92

Revenues 9200



Fund Balance, Beginning of Year 374 366 366 358 350


INVESTMENT in KIRKSVILLE CHARITABLE FUND 93

Revenues 9300

Contributions 3910 - 100 - - -

Total Program Revenues - 100 - - -

Fund Balance, Beginning of Year - - - - -


FORREST LLEWELLYN PARK CEMETERY TRUST FUND 94

Revenues 9400

Contributions 3910 - - 500 8,382 -

Investment Earnings 3980 508 590 621 747 1,175

Miscellaneous 3990 - - - 650 1,325

Total Program Revenues 508 590 1,121 9,779 2,500

Expenditures 9410

Transfer Out 6530 508 590 1,121 9,129 1,174

Total Program Expenditures 508 590 1,121 9,129 1,174




216


Acct 2013 2012 2012 2011 2010


NANCY REED FUGATE TRUST FUND 95

Revenues 9500



Expenditures 9510

Misc. Contract Services 4500 122 122 123 110 144

Total Program Expenditures 122 122 123 110 144



REVOLVING LOAN FUND 96

Revenues 9600

Loan Repayments 3850 4,228 24,210 67,866 - -

Transfer In 3950 60,254 15,000 15,000 - 7,500


Miscellaneous 3990 - - - - -


Expenditures 9610

Misc Contractual Services 4500 - - - - -

Transfers Out 6530 - - 100,000 - -

Loans 8520 100,000 250,000 100,000 101,216 50,000

Business Improvement Loans 8530 15,000 15,000 - 48 -




HIGHWAY 63 SALES TAX FUND 98

Revenues 9800

Economic Development Sales Tax 3090 - 1,198,815 647,595 1,153,022 1,134,614

Investment Earnings 3980 - - - - -

Total Program Revenues - 1,198,815 647,595 1,153,022 1,134,614

Expenditures 9810

Economic Dev Sales Tax T/O 6540 - 1,198,815 647,595 1,153,022 1,134,614

Total Program Expenditures - 1,198,815 647,595 1,153,022 1,134,614

Fund Balance, Beginning of Year - - - - -



217

APPENDIX I: BUDGET AND FINANCIAL POLICIES


218

BUDGET MANAGEMENT POLICIES and PRACTICES

It is the policy of the City Council of the City of Kirksville to annually develop a budget that

accurately reflects the revenue and expenditure goals and objectives of the City Council, and

incorporate those goals, objectives, programs and projects which best serve the public good. The

budget of the City of Kirksville will be constructed and managed in accordance with the policies

set forth below. During the course of each fiscal year, the budget will be used to provide

direction in the administration of City services.

I. OPERATING BUDGET

A. The City will maintain a financial and budgetary control system to ensure adherence to

the budget and awareness of the financial environment. Monthly financial reports will be

prepared and submitted to the Mayor, City Council and City Manager.

B. The City will attempt to avoid layoffs in actions to balance the budget. Necessary per-

sonnel reductions will be made through attrition, if possible.

C. The City will focus cost reduction efforts by using the service classification system to

determine priority.

Services provided by the City are categorized in order to set priorities for allocating available

funds and are defined as follows:

1. Basic or Core Services: Includes (1) legally mandated commitments or

services, (2) those most closely linked to the health and safety of the

citizens of Kirksville, and (3) those providing a net revenue contribution,

or reducing identifiable costs in the same fiscal year.

2. Maintenance of Effort Services: Services that (1) maintain control of City

resources, (2) reduce identifiable costs in future years, and (3) are

necessary to keep the public adequately informed of legislative matters.

3. Quality of Life Services: Activities which are provided for more

specialized groups, or are more aesthetic or promotional in nature.

The above categories have been applied to the City services as follow:

Basic or Core Services

Debt Services

Police & Fire

Water & Sewer

Street & Public Land Maintenance


219

Maintenance of Effort Services

Council

Administration

Personnel

Finance

Municipal Court

Public Facilities

Economic & Community Development

Codes & Engineering

Quality of Life Services

Parks

Recreation

Aquatic Center

North Park

Airport

4. Enterprise funds will be self-supporting, including direct and overhead costs.

Enterprise operations will not be subsidized and rates will be established to

provide coverage of cost of operations, capital replacement and debt service.

Rates will be reviewed annually and set in accordance with the requirements for

participation in the Missouri State Revolving Loan Fund program or other bond

covenants.

5. Charges for Internal Services shall be set at the lowest level possible to maintain

essential programs. All excess earnings or costs shall be reconciled

proportionately at the end of the fiscal year.

6. Increases in staff will be permitted only in cases where the service demands have

been expanded.

II. BALANCED OPERATING BUDGET

The City shall adopt a balanced budget where operating revenues for each Fund are equal to, or

exceed, operating expenditures (excluding capital, contingencies and debt service) for that

particular Fund. Any increase in expenditures, decrease in revenues or combination of the two

that would result in a budget imbalance will require a budget amendment rather than spending

unappropriated surpluses or designated reserves to support ongoing operations. Any year-end

operating surpluses will revert to unappropriated balances for use in maintaining reserve levels

set by policy and the balance will be available for capital projects and/or "one-time only"

General Fund expenditures.

This is in accordance with Missouri Statute Section 67.010.2., which prevents the total proposed

expenditures from any Fund exceed the estimated revenues to be received plus any

unencumbered balance or less any deficit estimated for the beginning of the budget year.


220

III. BUDGET PROCESS

The annual budget is a fiscal plan that presents the services which will be provided to the com-

munity and the funds needed to perform the services. The City of Kirksville prepares its budget

on a calendar year basis, January 1st through December 31

st.

The budget shall be presented as a legislative document that, together with the related appro-

priating ordinance, will represent City Council policy concerning the sources and uses of funds

for the budget year.

The budget process will adhere to the following time lines:

The City Manager will present policy recommendations and develop goals for the

upcoming budget year to be submitted to the Council between 120 and 180 days

prior to the beginning of each budget year.

A budget calendar will be developed on an annual basis.

The City Manager shall submit a budget for Council review at least 45 days prior

to the beginning of each budget year.

In December, the City Council shall hold a public hearing and two public readings

on the budget as submitted. The budget will be available for public inspection at

least ten days before the public hearing.

The City Council shall adopt the budget, by majority vote, no later than the last

Monday of December. If the City Council does not take final action by this date,

the budget will be considered effective as it was submitted.

The budget shall be on record in the City Clerk's office and open to public

inspection. In addition, a copy of the budget is available on-line at the City of

Kirksville’s website www.kirksvillecity.com.

The budget document will be submitted to the Government Finance Officers

Association (GFOA) within 90 days after adoption by ordinance to be considered

for the Distinguished Budget Presentation Award.

IV. REPORTING POLICY

Amounts presented in the budget document shall be compared with actual revenues and

expenditures for each month and year-to-date ended during the budget year. The monthly

reports will be presented in such a form that will enable the City to maintain control over its

financial resources and communicate adherence to the intent of the Council for the budget year.

This process will provide information to monitor the performance of municipal services against

the budget goals established by the Council.

V. RESERVES

Operating or capital reserves will be used for the following reasons:

1. Provide sufficient working capital to meet daily cash needs.

2. Provide reserves to absorb emergency expenditures caused by natural disaster

such as fire, flood or earthquake.

3. Cover any unanticipated deficit resulting from a shortfall in actual revenues in a

http://www.kirksvillecity.com/


221

given budget year.

4. Provide for capital replacement.

General Fund - The City will maintain a restricted balance at the end of the year of equal to 17

percent of budgeted General Fund expenditures, excluding capital, transfers out and

contingencies. The City Council has the option to approve an alternative restricted balance if the

restricted balance is higher than the ending fund balance. This will provide a buffer against

possible economic decline or unforeseen contingencies. Reserves in excess of the restricted

balance will be available for purchase of capital equipment or other one-time General Fund

expenditures as approved by the City Council.

Utility Fund - In order to participate in State Revolving Loan Fund (SRF) financing, a separate

operation and maintenance fund and a replacement fund are required to be maintained for both

the clean water and drinking water financial operations. Operation and maintenance accounts are

funded by a transfer from the operations revenue of the respective fund. The replacement fund

has a specific annual dollar designation that is required to be transferred from operations

revenue. The accumulation of the monies transferred in over the actual expenditures in the

replacement fund will build up a future reserve designated for capital replacement.

After Utility Fund operating capital and reserve needs have been met on an annual basis, any

excess monies may be set aside to provide the funding necessary to implement a capital

replacement program. A minimum capital reserve balance in the Utility Fund of the lessor of

15% of the current year budgeted annual operation and maintenance expense or the prior year’s

depreciation expense shall be maintained. The City Council has the option to approve an

alternative capital reserve balance if the minimum capital reserve balance cannot be met.

A debt service reserve is to be funded from stormwater utility charges to pay debt service on the

Recovery Zone Economic Development bonds issued for the stormwater management program.

Excess of revenues over debt service is to be paid to a surplus account to fund operating

expenses of the stormwater utility.

Other Funds - Reserve balances for other funds maintained by the City of Kirksville will vary

depending on each activity requirement.

VI. BUDGETARY CONTROL POLICY

The adoption of annual operating budgets is used as a control device for all Funds of the City of

Kirksville. Departmental directors are responsible and will be held accountable for the

expenditures of their divisions and/or departments. Expenditures may not exceed appropriations

for any division or department within each applicable Fund without authorization from the City

Manager. Unexpended operating budget appropriations lapse at year end.

During the fiscal year, budgetary control is maintained by frequent review of departmental

appropriation balances and through the use of a purchase order system and computerized

financial administrative system. Purchase orders which would exceed appropriated balances are

not released until further review and approval by the City Manager. An integral part of this

control process assures that capital expenditures are for those items specifically approved in the

budget, unless proper exceptions have been granted.


222

VII. AMENDMENTS

Departmental appropriations that have not been expended by the end of the fiscal year will not be

available in the ensuing fiscal year unless re-approved. The City Manager may transfer any

unencumbered appropriation balance or any portion thereof, from one account or department,

within the same fund to another. The City Manager will notify the Council of any interdepart-

mental transfers. Any revisions that alter the total operating expenditures of any fund must be

approved by the City Council. Such supplements or amendments shall be filed with the original

budget. Expenditures for capital projects may be carried over from year to year when the total

dollar amount of the project has previously been approved by Council action but must be

reappropriated in any succeeding year’s budget.

Establishing appropriations for a new project or Fund will necessitate a budget amendment and

City Council approval prior to expenditure. Budget amendments resulting from over-runs to

existing appropriations or for release of monies to be made available from approved projects,

will be presented for City Council approval in December prior to the fiscal year end.

VIII. BASIS OF ACCOUNTING & BUDGETING

The budgets/accounts of the general government type funds (i.e., general fund, special revenue

funds, capital improvement funds) are prepared on a modified accrual basis. This means that

expenditures are recognized when liabilities are incurred, and revenues are recognized when

received in cash, except for material revenues which are accrued when they become available

and measurable.

The proprietary fund type (i.e., enterprise funds and the internal service fund) is bud-

geted/accounted for with revenues and expenses recognized as earned or incurred, respectively.

Expenses are recognized when a commitment is made (e.g., through a purchase order) and

revenues are also recognized when they are obligated to the City (for example, water user fees

are recognized as revenue when bills are produced).

Fiduciary funds and agency funds are budgeted/accounted for using a modified accrual basis for

budgeting.

The City of Kirksville accounts for the financial transactions in each Fund and in the preparation

of its interim financial reports under "generally accepted accounting principles" (GAAP).

Usually this conforms to the way the City prepares its budget, with the following exceptions:

Accrued compensated absences and other post-employment benefits are not

recognized as expenditures for budgetary purposes.

Capital outlays for proprietary funds are budgeted as expenditures.

Debt service principal payments are budgeted as expenditures.

Capital grants and bond/loan proceeds in proprietary funds are budgeted as

revenue.

Depreciation and amortization are not budgeted as expenditures.


223

The following fund types and account groups are used by the City:

A. Governmental Fund Types Governmental Funds are those through which most governmental functions of the City are

financed. The acquisition, use and balances of the City's expendable financial resources and the

related liabilities (other than those in proprietary funds) are accounted for through governmental

funds. The measurement focus is upon determination of changes in financial position. The

following are the City's governmental fund types:

The General Fund is the principal fund of the City and accounts for all financial

transactions not accounted for in other funds. The general operating expenditures, fixed

charges and capital improvement costs that are paid through other funds are financed

through revenues received by the General Fund.

Special Revenue Funds are used to account for revenues derived from specific taxes,

governmental grants or other revenue sources which are designated to finance particular

functions or activities of the City.

Capital Improvement Funds are established to account for resources designated to

acquire capital facilities, except for minor acquisitions financed from regular operating

funds.

B. Proprietary Fund Types

Proprietary Funds are used to account for the City's ongoing organizations and activities which

are similar to those often found in the private sector. The measurement focus is upon

determination of net income. The following are the City's proprietary fund types:

Enterprise Funds account for operations that provide a service to citizens, financed

primarily by a user charge for the provision of that service, and activities where the

periodic measurement of net income is deemed appropriate for capital maintenance,

public policy, management control, accountability or other purposes.

Internal Service Funds account for the financing of goods or services provided by one

department or agency to other departments or agencies of the City, or to other

governmental units, on a cost reimbursement basis.

C. Fiduciary Fund/Agency Types

Fiduciary Funds are used to account for assets held by a government in a trustee capacity for

individuals, private organizations, other governments, and/or other funds. The City is the trustee

for five such funds.

Agency Funds - The City acts in a custodial role for these Funds; they account for the temporary

receipt of funds that are passed through to other entities. All receipts are offset by payments

made on behalf of the entity. The City maintains two such Funds.


224

The following are additional City Council financial policies that are separately stated and

adhered to in order to make the budget a good financial document and to provide direction in the

administration of the budget document.

Purchasing Policy - Council Policy #2

Investment Policy - Council Policy #10

Revenue Policy - Council Policy #16

Cash Management Policy - Council Policy #20

Debt Management Policy - Council Policy #20

IX. PERSONNEL POLICY

Control of expenditures in the area of personnel costs is provided through position control. No

new regular full-time or regular part-time positions may be created without the approval of the

City Council. The City will seek volunteers and federal or state employment assistance programs

whenever possible.

X. CAPITAL IMPROVEMENT PLAN POLICY

The City’s Capital Improvement Plan (CIP) provides a detail of capital expenditures proposed

for the next five fiscal years for rolling stock, building maintenance, computers, radios, parks,

streets, Airport, utilities and for any anticipated ongoing capital replacement program. This plan

shows the means of funding for each capital item and the service delivery and operating impact

of each capital project, including personnel, operating and maintenance and debt service. The

CIP is presented to the City Council on an annual basis and the capital items will be integrated

into the appropriate budget upon City Council approval.

Financing of capital expenditures from available funds is the least costly and most desirable

method and every effort will be made in the CIP to use this method prior to incurrence of debt.

Those capital expenditures that cannot be internally funded will follow financing options and

methods outlined in the City’s Debt Management Policy.

Utility capital projects will be primarily funded by user fees and operational needs as resources

allow.

Grant-funded capital items will be evaluated for service delivery impact prior to replacement.

Capital acquisitions through the Capital Improvement Sales Tax Fund will be in accordance with

its annual Allocation Plan.


225

XI. PERFORMANCE MEASUREMENT POLICY

The City will develop and use program and service performance measurements as an integral

part of long-term strategic planning and managerial decision-making processes. These measures

will be linked to budgetary goals and objectives and be a tool to assist the citizens assess

departmental efforts in managing resources efficiently and effectively. Measurements will

consist of a mix of the following:

Workload-which measures the quantity of activity for a reporting unit

Demand-which measures the amount of service opportunities

Efficiency-which measures the relationship between output and service cost

Effectiveness-which measures the impact of an activity

Performance measurements reported are meaningful to the department’s performance and are

monitored over the long-term to establish a benchmark or trend. Established benchmarks will

then be integrated into the performance measurement process for variance monitoring.

Performance management allows for the budget process to focus on the value of a service or

project in addition to the cost of providing or implementing.

XII. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting and reporting policies of the City conform to generally accepted accounting

principles applicable to local governments. The following represents the more significant

accounting and reporting policies and practices of the City:

Reporting Entity - In determining the agencies or entities which comprise the City for financial

reporting purposes, the criteria of oversight responsibility over such agencies or entities, special

financing relationships and scope of public service provided by the agencies or entities are used.

Oversight responsibility is determined by the extent of financial interdependency, control over

the selection of the governing authority and management, ability to significantly influence

operations and accountability for fiscal matters. The City's budget includes E911 Central

Dispatch, which is a discretely-presented component unit for financial reporting purposes.

Independent Audit - An independent audit shall be made of all accounts including special and

trust funds of the City at least annually. This audit shall be made as soon after the close of the

fiscal year as possible. The annual audit will be conducted by certified public accountants which

are selected by the City Council. The City Manager shall make available copies of such audit for

public inspection at the office of the City Clerk.

A Comprehensive Annual Financial Report (CAFR), prepared under the provision of GASB 34,

shall be issued within six months of the close of the previous fiscal year. It will be reviewed by

City management and the City Council and presented to the City Council at a public meeting.

The City shall attempt to maintain accounting records in such a manner to receive an unqualified

audit opinion and to qualify for a Certificate of Achievement for Excellence in Financial

Reporting from the GFOA.


226

Internal Control - The City utilizes a computerized financial accounting system, which

incorporates a system of internal accounting controls. Such controls have been designed to

ensure that the financial and physical assets of the City are effectively safeguarded and that

accurate accounting data is available for collection, compilation and reporting purposes in

conformity with generally accepted accounting principles. The City’s internal control system is

designed to promote operational efficiency and adherence to policy. The cost of internal controls

should not outweigh their benefits. The City’s comprehensive framework of internal controls

has been designed to provide reasonable rather than absolute assurance that the financial

statements will be free from material misstatement.


227

BUDGET CALENDAR FOR FY 2013

July 23 Budget schedule distributed to department heads

August 6 Templates for temporary/overtime payroll projections for current and upcoming year distributed

August 13 Temporary/overtime payroll requests due to City Manager

August 20 Review performance measurements with departments

August 31 Budget templates distributed to departments

September 5 Upcoming year revenue projections and items for Council retreat due:

Status of FY 2012 budget goals

General Fund revenue projections

Utility Fund revenue projections

Multi-year capital plans: streets; utilities; rolling stock; CIST-building maintenance,

computers, radios, Airport, parks, etc.

City Council goals for FY 2013

Financial policies and practices

September 6 City Council retreat (4:30pm - 8:30 pm)

September 17 Review results of Council retreat and performance measurements with department heads

September 21 Central Garage budget proposal* due to City Manager

September 24 City Manager budget review meeting with Central Garage

October 1 All other Fund/departmental budget proposals* due to City Manager

October 8-10 City Manager budget review meetings with departments and follow-up meetings as necessary

November 19 Preliminary budget submittal to City Council and City Council review of budget

November 19- Preliminary budget available on website and in Administration for public inspection

December 17

December 3 Public hearing on FY 201 budget and first reading

Adoption of FY 2012 amendment ordinance

December 17 City Council adoption of FY 2013 budget

January 1 New Year begins

January 31 FY 2013 budget document distributed

*FY 2013 Budget proposal includes (electronic copy version):

Program description

Summary of significant changes for FY 2013 budget

Performance measurements

Short and long-term goals

Budget templates

Budget detail

Capital submittal

Projects summary


228

REVENUE MANAGEMENT POLICY It is the policy of the City of Kirksville to use its resources in a manner to ensure consistent

provision of public services and help ensure financial stability regardless of economic

fluctuations. The following practices are followed to ensure sufficiency of revenue flow:

The City will attempt to maintain a diversified and stable revenue system to shelter it from

short-run fluctuations in any one revenue source. Efforts will be directed to optimize

existing revenue sources in addition to seeking new revenue sources.

The City acknowledges that obtaining additional major revenue sources is a component of

ensuring a balanced budget. The City Finance Director will provide an annual estimate to

the City Council of anticipated revenues using an objective and analytical process utilizing

conservative assumptions.

The City will rely on user charges where appropriate, but will refrain from “nuisance”

charges. User charges, as opposed to licensing or regulatory charges, shall, wherever

possible and appropriate, recover the full cost (operating, direct, indirect, debt service and

capital) of providing the service. Utility user charges will be reviewed annually to ensure

sufficiency of revenues to fund all costs for provision of water, sewer and stormwater

services.

All charges and fees will be reviewed annually. Comparison with other public and/or

private organizations will be used when appropriate, as well as service cost, in determining

the level of fees and charges, and their equities.

The City will consider market rates and charges levied by other public and private

organizations for similar services in establishing tax rates, fees and charges.

The City will refinance outstanding debt whenever economically feasible.

The City will follow an aggressive policy of collecting revenues, including past due bills of

any type.

The City shall dispose of surplus property in the most cost effective manner and ensuring

optimum fair market value is received.

One-time revenues will be used only for one-time expenditures. The City will avoid using

non-recurring revenues to fund on-going programs and activities.

The City shall actively pursue federal, state and other grant opportunities when deemed

appropriate. Before accepting any grant, the City shall consider all implications related to

costs associated with complying with the terms of the grant agreement and the ongoing

obligations that will be required in connection with the acceptance of the grant. Programs

or projects financed with grant monies will be budgeted separately and will be adjusted to

reflect the level of available funding. In the event of reduced grant funding, City resources

may be substituted only after all program priorities are funded during the budget process.

Capital or programs funded by grants will not automatically be funded by non-grant

resources.

The use of revenues, which have been pledged to bond holders, will conform in every

respect to bond covenants and restrictions in the commitment of those revenues.

Revenues actually received will be compared to budgeted revenues by the City’s Finance

Director and variances will be investigated. A summary of the results will be presented to

the City Manager and City Council.


229

INVESTMENT POLICY

I. Scope This policy shall govern the investment activities of the City of Kirksville, excluding any

specific funds cited or those pertaining to investments of employees’ retirement funds or

proceeds from certain bond issues.

Pooling of Funds - Except for cash in certain restricted, fiduciary or special funds, the City will

consolidate cash balances from all funds to maximize investment earnings. Investment income

will be allocated to the various funds based on their respective participation and in accordance

with generally accepted accounting principles.

External Management of Funds - Investment through external programs, facilities and

professionals operating in a manner consistent with this policy will constitute compliance.

II. General Objectives The primary objectives, in priority order, of investment activities shall be safety, liquidity, and

yield:

Safety - Safety of principal is the foremost objective of the investment program. Investments

shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall

portfolio. The objective will be to mitigate credit risk and interest rate risk.

Credit Risk - The City will minimize credit risk, the risk of loss due to the failure of the

security issuer or backer, by:

Pre-qualifying the financial institutions, broker/dealers, intermediaries, and

advisors with which the City will do business.

Diversifying the portfolio so that potential losses on individual securities will be

minimized.

Interest Rate Risk - The City will minimize the risk that the market value of securities in

the portfolio will fall due to changes in general interest rates, by:

Structuring the investment portfolio so that securities mature to meet cash

requirements for ongoing operations, thereby avoiding the need to cash in

unmatured investments or sell securities on the open market prior to maturity.

Investing operating funds primarily in shorter-term securities.

Liquidity - The City’s investment portfolio shall remain sufficiently liquid to enable the City to

meet all operating requirements that may be reasonably anticipated. This will be accomplished

by structuring the portfolio so that investments mature concurrent with cash needs to meet

anticipated demands (static liquidity). Since all possible cash demands cannot be anticipated, the

portfolio should consist largely of investments with active secondary or resale markets (dynamic

liquidity). A portion of the portfolio also may be placed in bank deposits or repurchase

agreements that offer same-day liquidity for short-term funds.

Yield - The City’s investment portfolio shall be designed with the objective of attaining a market

rate of return throughout budgetary and economic cycles, taking into account the investment risk


230

constraints and liquidity needs. Return on investment is of secondary importance compared to

the safety and liquidity objectives described above. The core of investments is limited to

relatively low risk securities in anticipation of earning a fair return relative to the risk being

assumed. Securities shall not be sold prior to maturity with the following exceptions:

A security with declining credit may be sold early to minimize loss of principal.

A security swap would improve the quality, yield, or target duration in the

portfolio.

Liquidity needs of the portfolio require that the security be sold.

III. Standards of Care

Prudence - The standard of care to be used by investment officials shall be the “prudent person”

standard and shall be applied in the context of managing an overall portfolio. Investment officers

acting in accordance with written procedures and this investment policy and exercising due

diligence shall be relieved of personal liability for an individual security’s credit risk or market

price changes, provided deviation from expectations are reported in a timely fashion to the

governing body and the liquidity and the sale of securities are carried out in accordance with the

terms of this policy. Investments shall be made with judgment and care, under circumstances

then prevailing, which persons of prudence, discretion and intelligence exercise in the

management of their own affairs, not for speculation, but for investment, considering the

probable safety of their capital as well as the probable income to be derived.

Ethics and Conflicts of Interest - City staff involved in the investment process shall refrain

from personal business activity that could conflict with the proper execution and management of

the investment program, or that could impair their ability to make impartial decisions. City staff

involved in the investment process shall disclose any material interests in financial institutions

with which they conduct business. They shall further disclose any personal financial/investment

positions that could be related to the performance of the investment portfolio.

Delegation of Authority - Authority to manage the investment program is granted to the City’s

Finance Director as investment officer. Responsibility for the operation of the investment

program is hereby delegated to the investment officer, who shall act in accordance with the

established written procedures and internal controls for the operation of the investment program

consistent with this investment policy. Procedures should include references to: safekeeping,

delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements,

and collateral/depository agreements. No person may engage in an investment transaction except

as provided under the terms of this policy and the procedures established by the investment

officer. The investment officer shall be responsible for all transactions undertaken and shall

establish a system of controls to regulate the investment activities.

IV. Investment Transactions

Authorized Financial Institutions - The purchase of City investment securities will be on a

competitive basis from financial institutions which have branches located within the City limits

of Kirksville or from the State of Missouri investment pool. A list will be maintained of

financial institutions authorized to provide investment transactions.


231

Internal Controls - The investment officer is responsible for establishing and maintaining an

internal control structure that will be reviewed annually with the City’s independent auditor. The

internal control structure shall be designed to ensure that the assets of the City are protected from

loss, theft or misuse and to provide reasonable assurance that these objectives are met. The

concept of reasonable assurance recognizes that (1) the cost of control should not exceed the

benefits likely to be derived and (2) the valuation of costs and benefits require estimates and

judgments by management.

V. Portfolio

Investments - The City will limit its purchase of investment securities to those which are of the

highest quality, including, but not limited to the following instruments:

. U.S. Treasury Bills, Notes and Bonds

. Certificates of Deposits (collateralized)

. Government Repurchase Agreements

Collateralization - All Certificates of Deposits and Repurchase Agreements will be fully

collateralized at 105%. The securities acceptable to be used as collateral are described in

Missouri Statutes 30.270, Part 1, with the exception of items 6 and 7.

All securities, which serve as collateral against the deposits of a depository institution, must be

safe kept at a non-affiliated custodial facility. Depository institutions pledging collateral against

deposits must, in conjunction with the custodial agent, furnish the necessary custodial receipts

within five business days from the settlement date.

The City shall have a depositary contract and pledge agreement with each safekeeping bank that

will comply with the Financial Institutions, Reform, Recovery, and Enforcement Act of 1989

(FIRREA). This will ensure that the City’s security interest in collateral pledged to secure

deposits is enforceable against the receiver of a failed financial institution.

Investment Restrictions and Prohibited Transactions - To provide for the safety and liquidity

of the City’s funds, the investment portfolio will be subject to the following restrictions:

Borrowing for investment purposes (“Leverage”) is prohibited

Instruments known as Structured Notes (e.g. inverse floaters, leveraged floaters,

and equity-linked securities) are not permitted. Investment in any instrument,

which is commonly considered a “derivative” instrument (e.g. options, futures,

swaps, caps, floors, and collars), is prohibited

Contracting to sell securities not yet acquired in order to purchase other securities

for purposes of speculating on developments or trends in the market is prohibited

VI. Investment Parameters

Diversification - Investments shall be diversified to minimize the risk of loss resulting from over

concentration of assets in specific maturity, specific issuer, or specific class of securities.

Diversification strategies shall be established and periodically reviewed.


232

Maximum Maturities - To the extent possible, the City shall attempt to match its investments

with anticipated cash flow requirements. Because of inherent difficulties in accurately

forecasting cash flow requirements, a portion of the portfolio should be continuously invested in

readily available funds such as in bank deposits or overnight repurchase agreements to ensure

that appropriate liquidity is maintained to meet ongoing obligations.

Generally, the City will maintain approximately 75 percent of the City’s cash reserves in short-

term investments of less than one-year maturities. Long-term investments of up to two years

shall be limited to approximately 25 percent of the City’s investments. At no time shall funds

from the City’s pooled cash account be invested for a length to exceed two years without the

prior approval of the City Council.

VII. Reporting

Reports - At least quarterly, the investment officer shall prepare an investment report, including

a management summary that provides an analysis of the status of the current investment portfolio

and transactions made by the investment officer over the last quarter. This report shall be

provided to the City Council and will include the following:

Listing of individual securities held at the end of the reporting period.

Realized and unrealized gains or losses resulting from appreciation or

depreciation by listing the cost and market value of securities over one-year

duration (in accordance with Government Accounting Standards Board (GASB)

31 requirements). [Note, this is only required annually]

Average weighted yield to maturity of portfolio on investments as compared to

applicable benchmarks.

Listing of investment by maturity date.

Percentage of the total portfolio which each type of investment represents.

Performance Standards - The investment portfolio will be managed in accordance with the

parameters specified within this policy. The portfolio should obtain a market average rate of

return during a market/economic environment of stable interest rates. A series of appropriate

benchmarks may be established against which portfolio performance shall be compared on a

regular basis.


233

CASH MANAGEMENT POLICY

It is the policy of the City of Kirksville to follow prudent cash management practices to ensure

the availability of funds for the payment of bills and payroll; properly safeguard the collection of

cash and ensure timely deposit; maintain an accurate accounting of cash inflows and outflows;

facilitate the investment of idle cash to maximize revenues; and monitor the level of funds

necessary to meet short-term needs.

Cash pool

All monies from all of the City’s different funds are centralized in the City’s main checking

account (pooled account) unless stipulated under federal or state provisions to be segregated or

as required for special projects. For financial reporting purposes, the monies are reported in the

appropriate fund. Interest earned by the pool is proportionately divided among the funds based

on their month-end cash balance.

Centralized depository

Various City departments have the capability to accept cash payments. Monies collected are

forwarded on a daily basis to the Finance Department which performs the actual depository

function. A deposit is made daily to ensure funds are available for immediate use or investment.

Monies collected after the deposit is made are kept secure in a locked vault with access limited to

authorized personnel.

The City accepts substitute checks that meet the standards as outlined under the Check Clearing

for the 21st Century Act (Check 21 Act). Any checks that are not in compliance with the

promulgated standards will be subject to refusal of acceptance.

Credit card acceptance

Credit cards are accepted as a payment method to encourage discretionary charges, i.e., airport

fuel and recreation fees, in addition to mandatory charges for customer convenience, i.e., utility

bills. The City will not charge fees for usage of the credit cards but instead will take any

convenience costs into account when structuring charges for services.

The City maintains compliance with the Payment Card Industry (PCI) data security requirements

for security controls over customer card data.

On-line services

The City will encourage the payment of fees or charges through the use of the City’s on-line web

payment system.

Receivables

The City actively pursues collection on returned checks and bad debts. Returned checks are

subject to additional processing costs incurred by the City. Checks will not be accepted from

individuals who have not satisfied outstanding debts or who have a history of writing bad checks.

Procedures for the collection of delinquencies conforms with the provisions of the Fair Debt

Collection Practices Act Subchapter V, Section 1692 of the U.S. Code, which requires the


234

elimination of abusive debt collection practices, limits communications with debtors, prohibits

harassment or abuse, prohibits unfair practices, requires written validation of the debt, provides

for civil liability of debt collectors and uses the Federal Trade Commission to enforce its

provisions.

Special tax liens are instigated against real property whose owners have failed to pay debt

obligations to the City related to that specific property, e.g., demolition costs, mowing, etc.

Internal controls

A segregation of duties is mandatory to ensure proper handling of cash collections and to be in

compliance with annual audit procedures. The Finance Director has the overall fiduciary

responsibility for proper cash management.

Petty cash

The Finance Department petty cash drawer is housed in a secure and locked location and is

limited in access to three authorized employees. Petty cash vouchers are utilized to record the

withdrawal of funds and are signed by the individual requesting the withdrawal. The petty cash

fund is reconciled at a minimum on a monthly basis.

Other departments maintain separate petty cash funds which can only be reimbursed by submittal

of approved vouchers to the Finance Department. These funds are periodically audited and the

amount in any fund will not exceed $500.

Bank reconciliations

The City maintains various bank accounts which are reconciled on a monthly basis, generally

within five working days of the beginning of the month. To maintain proper segregation of

duties, the bank reconciliation duties are divided among various employees that have no direct

responsibility for the collection or disbursement of cash in the account for which the

reconciliation is performed.

Cash flow monitoring

Temporarily idle cash is invested until needed. Cash inflows and outflows are monitored to

ensure that the supply of liquid cash is available to meet appropriation requests. During peak

construction periods and recreation season, cash outflows increase and cash on hand is generally

maintained at a level to meet three months of appropriation requests. Cash flow monitoring

ensures the City has the ability to meet future cash requirements and eliminates the need for

short-term borrowing in addition to maximizing the time available for investment.

The City’s investment policy is explained in more detail in City Council Policy #10.

Vendor disbursements

On a weekly basis, the City Manager and Finance Director approve the listing of vendor

payments to be disbursed for that week. Vendor payments are disbursed weekly, generally on

Friday, unless it falls on an observed holiday. Exceptions to the weekly disbursement cycle

include the need for an advance check or for an electronic transfer for payment of payroll taxes,

bonds, bond fees, sales tax remittance, etc.

The City strives to make timely payment and take advantage of every applicable discount


235

possible.

Payroll disbursements

Payroll is performed bi-weekly and is paid from a bank account set up specifically to disburse

payroll monies, payroll taxes and payroll-related transactions. Monies are transferred from the

pooled account as needed to cover payroll disbursements. City employees have the option for

their payroll checks to be directly deposited into their respective bank accounts.

Check fraud protection

The City secures its check stock in a locked location with access limited to a maximum of four

authorized personnel and is accounted for through a control log. Two authorized signatures are

required on all checks disbursed. A signature stamp is utilized which is secured and available for

use by only authorized personnel. Duties are segregated among the staff for initiating,

authorizing, preparing, signing, mailing payments and reconciling bank statements.

Banking services

The City goes out for bids on their banking services every two years, with an option to renew

with their current financial institution for an additional two years. The bid process consists of

sending out requests for proposals (RFP) to all local financial institutions which details the

services required by the City. Each bid is reviewed in detail to determine the scope of services

offered, at what cost and interest rate offered on the collective bank accounts. The City Council

approves the bid in July with the agreement for banking services to commence September 1.

The City maintains a written banking services agreement with the depository bank engaged.

Collateral

All deposits must be collateralized equal to a margin of 105 percent of market value over the

bank balances, inclusive of the FDIC-insured limit of $250,000. The collateral is held in a third-

party bank that is independent of the depository bank or the bank’s holding company. The

securities acceptable to be used as collateral are described in State Statutes 30.270, Part 1, with

the exception of items 6 and 7.

Unclaimed Property

All refunds of monies are remitted back to the rightful owners as applicable. The City makes

every possible effort to find the owner of property; if refunds are “abandoned” or go unclaimed,

the City will hold the monies for a period of five years before remitting to the Missouri State

Treasurer’s Office, as per State Statutes Chapter 447 RSMo.

Identity Theft

The City enforces the Fair and Accurate Credit Transaction Act of 2003 (FACTA) and adopted

the “Red Flag” rules as they pertain to the provision of and payment for municipal-provided

utility services. An Identity Theft Prevention Program was adopted by the City effective

October 20, 2008.


236

DEBT MANAGEMENT POLICY

It is the policy of the City of Kirksville to abide by established debt control policies in order to

provide assurance of the City’s commitment to sound financial management and controlled

borrowing practices and set parameters for issuing debt and managing the debt portfolio.

Capital Planning

Capital improvement plans are prepared on a multi-year basis. These plans go through an annual

review by the City Council in conjunction with the budget process. Financing needs are

determined well in advance in order to identify all alternative sources of funding and locate the

most cost-effective financing option for the City.

Responsibility

It is the responsibility of the Finance Department to acquire the proper debt instrument and

ensure the most cost-effective method of financing for the project. The City Council and City

Manager will give the final approval on the acceptability of a financing arrangement.

The City will make all debt service payments when due on a timely basis, including all principal

and interest payments, sinking fund payments, debt service reserve fund payments and payments

for all other debt-related obligations.

Non-appropriation

All debt payments are subject to appropriation on an annual basis and must be approved in the

budget process. All financing contracts contain a non-appropriation clause to recognize that the

City cannot be obligated in subsequent years.

Pay-as-you-go financing

The City will pay for all equipment and infrastructure projects in cash if the applicable fund has

an adequate cash flow and fund balance, project phasing is feasible and funding will not curtail

operating or maintenance expenditures.

Nondebt capital funding sources

The City will normally rely on existing funds and project revenues to finance capital projects

such as major maintenance, equipment acquisition and small development projects. The City

will strive to locate grants, matching fund programs or low-interest loan programs to assist with

the cost of capital projects.

Capital financing

The City will utilize debt financing for one-time capital improvement projects when the project’s

useful life will exceed the term of financing and when project or specific revenues will be

sufficient to service the long-term debt.

Bonds will be amortized within a period not to exceed the expected useful life of the asset being

financed.


237

The City will confine long-term borrowing to capital improvements or infrastructure projects that

cannot be financed from current revenues. Long-term debt will not be used for any recurring

purpose such as current operating and maintenance expenditures or revenue shortfalls.

Capital improvements will be financed primarily through user fees, service charges, assessments

or special taxes attributable to that specific project.

Generally, the City will make a down payment to any project with an expected useful life of less

than 10 years, rather than relying on 100% debt financing.

Debt issued by the City should be structured to provide for either level principal or level debt

service. Deferring the payment of principal should be avoided except in cases where it will take

a period of time before project revenues are sufficient to pay debt service. Ascending debt

service should generally be avoided.

Interfund borrowing will be considered to finance high priority needs on a case-by-case basis and

only when planned expenditures in the fund making the loan would not be compromised.

Interfund borrowing may be used when it would reduce costs of interest, debt issuance and/or

administration.

The City will generally conduct financings on a competitive basis, unless the nature of the

project favors a negotiated financing.

Debt structure

The City is eligible to issue short-term debt which may include, but not be limited to: tax,

revenue, grant or bond anticipation notes; tax-exempt commercial paper; or variable rate notes

when such instruments allow the City to accomplish capital acquisitions or projects.

The City may issue long-term debt which may include, but not be limited to: general obligation

bonds, certificates of participation, revenue bonds, tax increment bonds or variable rate notes.

The City may also enter into long-term leases for public facilities, property and equipment.

The type of debt to be issued will be determined in accordance with the following factors:

1. Direct and indirect beneficiaries of the project; a majority of the citizens should

benefit from a project financed by general obligation bonds;

2. Time pattern of the stream of benefits generated by the project;

3. Alternative types of existing or potential user charges and the ability to generate

revenue by controlling rates;

4. Effect of the proposed bond issue on the City’s ability to finance future projects of

equal or higher priority;

5. The interest costs and costs of issuance of each alternative type of issuance; and,

6. Impact of the issue on the City’s financial position and credit rating.

Restrictions

General obligation bonds can only be issued after approval by the taxpayers through a public

referendum. The City will try to keep the average maturity of general obligation bonds at or

below 20 years. Current or advance refundings (replacement of outstanding debt with new debt


238

issued at a lower interest rate) will be utilized when advantageous, legally permissible, and

prudent and when a 5% net debt service savings is realized over the term of the debt.

General obligation debt per capita will not exceed $300.

The City will use special assessments, revenue bonds and/or other available self-liquidating debt

measures instead of general obligation bonds where and when possible and applicable.

Revenue bonds will be issued for revenue-producing facilities only. Rates charged for such

operations shall be sufficient to generate a net income equivalent to 120% of the annual debt

service obligation. The maximum permissible term for revenue bonds shall be twenty years.

Debt reserves equal to the next principal and interest payment shall be maintained (except for

assessment debt).

Short-term debt instruments, i.e., tax and revenue anticipation notes, commercial paper and

variable rate demand bonds will be used in limited circumstances and only as interim financing

sources.

Debt will be structured for the shortest period consistent with a fair allocation of costs to current

and future beneficiaries or users.

Overlapping debt

Overlapping governments are other taxing jurisdictions that overlap the City’s boundaries, thus

exposing the City’s taxpayers to taxation by other governmental entities. The City will strive to

minimize the use of debt; it is recognized that the individual taxpayer must bear the burden of all

overlapping jurisdictions, both for operating and capital purposes.

Legal debt margin

Per State Statutes, general obligation bonds are subject to a legal debt limit of 20% of the City’s

portion of assessed valuation of taxable property. This is outlined in Council Policy #3.

Rating

The City of Kirksville seeks to maintain the highest possible credit rating for all categories of

short and long-term general obligation debt that can be achieved without compromising delivery

of basic City services and achievement of adopted City policy objectives.

The City will not consider long-term debt that, through its issuance, would cause the City’s bond

rating to be lowered.

The City will maintain good communications with bond rating agencies about its financial

condition. The City will follow a policy of full disclosure on every financial report and bond

prospectus.

Lease financing

The City will utilize capital leasing arrangements to fund the purchase or construction of major


239

capital items when necessary. Lease payments will be paid from the applicable operating

revenues.

Bond counsel

The City will retain external bond counsel for all debt issuances to ensure compliance with

applicable federal and state tax and other laws and regulations pertaining to public financing. No

debt will be issued by the City without a written opinion by bond counsel.

Financial advisor

The City will retain an external financial advisor, selected through a competitive process, to be

utilized in selected debt issuances.

Arbitrage

The City will follow a policy of full compliance with all arbitrage rebate requirements of the

federal tax code and Internal Revenue Service regulations and will perform, as necessary,

arbitrage rebate calculations for each issue subject to rebate on an annual basis. All necessary

rebates will be filed and paid when due.

Financial disclosures

The City shall include the appropriate debt disclosures as required in the Official Statements, the

Comprehensive Annual Financial Report (CAFR) and the annual budget.

Rate increases

For any enterprise fund that is supporting debt, an annual rate study will be performed to ensure

that the fees or rates are sufficient to meet the debt service requirements.

Letter of credit

Occasionally, a letter of credit is required from the City’s depository bank to establish

availability of funds and a limit of funds dedicated to the specific project. The Finance Director

will be responsible for acquiring the letter of credit and negotiating the terms.

Conduit financing

The City may sponsor conduit financings for those activities, i.e., economic development,

housing, etc., that have a general public purpose and are consistent with the City’s overall service

and policy objectives. All conduit financings must be structured to protect the City completely

from any credit risk or exposure and must be approved by the City Manager before being

submitted to the City Council for authorization and implementation.


240

APPENDIX II: PERSONNEL INFORMATION


241

Fiscal Year 2013 2012 2011

1002 Administration

City Manager 1 1 1

City Clerk/Executive Secretary 1 1 1

Total 2 2 2

1003 Human Resources

Human Resource Director 1 1 1

1004 Economic Development

Assistant City Manager 1 1 1

Community Services Coordinator 1 1 0


Total 3 3 2

1005 Finance

Finance Director 1 1 1

Finance Supervisor 1 1 1

Accounts Payable Clerk 1 1 1

Account Clerk 2 2 2


Total 6 6 6

1007 Municipal Court

Municipal Court Clerk 1 1 1

Deputy Court Clerk 1 1 1

Total 2 2 2

1008 Public Buildings

Public Facility Techncian 1 1 1

Custodian 2 2 2

Total 3 3 3

Approved Full-Time Positions by Department

General Fund


242

Fiscal Year 2013 2012 2011

1020 Police Administration

Police Chief 1 1 1

Deputy Police Chief 1 1 1

Records and Evidence Custodian 1 1 1


Total 4 4 4

1022 Police Protection

Police Lieutenant 1 1 1

Police Sergeant 3 3 3

Police Corporal 1 3 3

School Resource Officer 1 1 1

Master Police Officer 2 0 0

Police Officer 13 13 13

Total 21 21 21

1023 Police Investigations

Detective 3 3 3

1024 Animal Control

Animal Control Officer 1 1 1

1032 Fire Administration

Fire Chief 1 1 1

Assistant Fire Chief 1 1 1


Total 3 3 3

1034 Fire Protection

Battalion Chief 3 3 3

Fire Captain 3 3 3

Firefighter II/EMT 6 8 11

Firefighter 6 4 1

Total 18 18 18


General Fund


243

Fiscal Year 2013 2012 2011

1050 Public Works Administration

Public Works Director 1 1 1


Total 2 2 2

1052 Street/Park Maintenance

Street Maintenance Supervisor 1 1 1


Traffic Control Technician 1 1 1




Total 13 13 13

1073 Code Enforcement

Codes and Planning Director 1 1 1

Senior Inspector 1 1 1

Inspector II 1 1 1

Inspector 1 1 1


Total 5 5 5

1074 Engineering

City Engineer 1 1 1

Engineering Technician IV 1 1 1

Engineering Technician III 1 1 1

Engineering Technician III 1 1 1

Total 4 4 4

1080 Community Services

Community Services Director 0 0 1

Recreation Specialist 1 1 1

Total 1 1 2

1088 Aquatic Center

Recreation Specialist II 1 1 1


General Fund


244

Fiscal Year 2013 2012 2011

2510 E911 Central Dispatch Fund

E911 Communications Director 1 1 1

Communications Operator II 1 1 1

Communications Operator 7 7 7

Total 9 9 9

8750 Airport Fund

Airport Director 1 1 1

Airport Operator 3 3 3

Total 4 4 4

4010 Central Garage

Fleet Maintenance Supervisor 1 1 1

Mechanic 2 2 2


Total 4 4 4

8002 Water Administration

Utility Billing Coordinator 0 1 1

Accounts Receivable Clerk 1 1 1


Total 1 5 5

8020 Water Treatment

Deputy Public Works Director 0.5 0.5 0.5




Total 8.5 8.5 8.5


Special Revenue

Internal Service Fund

Utility Fund


245

Fiscal Year 2013 2012 2011

8030 Water Distribution

Utility Maintenance Supervisor 1 1 1




Utility Locator 1 1 1



Total 16 13 13

Wastewater Treatment

Deputy Public Works Director 0.5 0.5 0.5


Utility Operator II 1 1 1


Mechanic 1 1 1


Total 6.5 6.5 6.5

Total Full-time Employees 142 143 143


Utility Fund


246

Range/Position Classification

Range 5 Step A Step B Step C Step D Step E Step F Step G

Custodian Annual 21,210 21,909 22,608 23,307 24,007 24,706 25,405

Hourly 10.197 10.533 10.869 11.206 11.542 11.878 12.214

Overtime 15.296 15.800 16.304 16.808 17.313 17.817 18.321


Account Clerk Annual 22,694 23,442 24,190 24,938 25,687 26,435 27,183

Airport Operator Hourly 10.911 11.270 11.630 11.990 12.349 12.709 13.069

Animal Control Officer Overtime 16.366 16.905 17.445 17.984 18.524 19.064 19.603

Customer Service Clerk

Maintenance Worker


Administrative Assistant Annual 24,282 25,083 25,883 26,684 27,484 28,285 29,085

Communications Operator Hourly 11.674 12.059 12.444 12.829 13.214 13.598 13.983

Customer Service Representative Overtime 17.511 18.088 18.666 19.243 19.820 20.398 20.975

Deputy Court Clerk

Equipment Operator

Records and Evidence Custodian

Utility Locator


Accounts Payable Clerk Annual 25,982 26,839 27,695 28,552 29,408 30,265 31,122

Communications Operator II Hourly 12.491 12.903 13.315 13.727 14.139 14.550 14.962

Equipment Operator II Overtime 18.737 19.355 19.973 20.590 21.208 21.826 22.443

Recreation Specialist Fire HR 9.428 9.738 10.049 10.360 10.671 10.981 11.292

Firefighter Fire OT 1.5x 14.141 14.607 15.074 15.540 16.006 16.472 16.938

Fire OT 2x 18.855 19.477 20.098 20.720 21.341 21.963 22.585


Accounts Receivable Clerk Annual 27,801 28,718 29,634 30,551 31,467 32,384 33,300

City Clerk/Executive Secretary Hourly 13.366 13.807 14.247 14.688 15.128 15.569 16.010

Firefighter II/EMT Overtime 20.049 20.710 21.371 22.032 22.693 23.354 24.015

Inspector

Mechanic

Police Officer

Public Facility Technician

School Resource Officer

Traffic Control Technician Fire HR 10.087 10.420 10.753 11.085 11.418 11.750 12.083

Utility Mechanic Fire OT 1.5x 15.131 15.630 16.129 16.628 17.127 17.625 18.124

Utility Operator Fire OT 2x 20.175 20.840 21.505 22.170 22.835 23.500 24.166


Detective Annual 29,748 30,728 31,709 32,690 33,670 34,651 35,632

Engineering Technician II Hourly 14.302 14.773 15.245 15.716 16.188 16.659 17.131

Fire Captain Overtime 21.453 22.160 22.867 23.574 24.281 24.989 25.696

Inspector II

Maintenance Foreman

Municipal Court Clerk

Police Corporal /MPO Fire HR 10.794 11.150 11.505 11.861 12.217 12.573 12.929

Recreation Specialist II Fire OT 1.5x 16.191 16.724 17.258 17.792 18.326 18.859 19.393

Utility Operator II Fire OT 2x 21.587 22.299 23.011 23.722 24.434 25.146 25.857


Engineering Technician III Annual 31,830 32,880 33,929 34,978 36,028 37,077 38,126

Senior Inspector Hourly 15.303 15.808 16.312 16.816 17.321 17.825 18.330

Overtime 22.955 23.711 24.468 25.225 25.981 26.738 27.495

7% Between the Ranges 91% 94% 97% Median 3% 6% 9%

2013 City of Kirksville - Pay ScheduleEffective January 6, 2013 - 2.5%

Hourly/Non Exempt Positions


247

New hires start at Step A. Employees receive performance evaluations every year on their hire

date. Depending on the outcome of the evaluation, they may advance to the next step. Steps F

and G were added for 2012.

Range/Position Classification


Finance Supervisor Annual 37,185 38,411 39,637 40,863 42,089 43,314 44,540

Community Services Coordinator Monthly 3,099 3,201 3,303 3,405 3,507 3,610 3,712

Fleet Maintenance Supervisor Biweekly 1,430 1,477 1,524 1,572 1,619 1,666 1,713


Battalion Chief Annual 40,904 42,252 43,601 44,949 46,298 47,646 48,995

Engineering Technician IV Monthly 3,409 3,521 3,633 3,746 3,858 3,971 4,083

Str Maintenance Supervisor Biweekly 1,573 1,625 1,677 1,729 1,781 1,833 1,884

Utl Maintenance Supervisor

Police Lieutenant

Utility Supervisor


Human Resource Director Annual 44,994 46,477 47,961 49,444 50,927 52,411 53,894

Deputy Public Works Director Monthly 3,749 3,873 3,997 4,120 4,244 4,368 4,491

Biweekly 1,731 1,788 1,845 1,902 1,959 2,016 2,073


Airport Director Annual 49,493 51,125 52,757 54,388 56,020 57,652 59,283

Assistant Fire Chief Monthly 4,124 4,260 4,396 4,532 4,668 4,804 4,940

Deputy Police Chief Biweekly 1,904 1,966 2,029 2,092 2,155 2,217 2,280

E911 Communications Director


City Engineer Annual 54,443 56,238 58,033 59,828 61,622 63,417 65,212

Codes and Planning Director Monthly 4,537 4,686 4,836 4,986 5,135 5,285 5,434

Biweekly 2,094 2,163 2,232 2,301 2,370 2,439 2,508

10% between Ranges 91% 94% 97% Median 3% 6% 9%

Police Sergeant

Salaried/Exempt Positions

2013 City of Kirksville - Pay ScheduleEffective January 6, 2013 - 2.5%

Fire Rate is based on annual divided by 2,756 hours / Annual base rate is calculated using the adjusted hourly rate x 2912

City Manager

Finance Director

Assistant City Manager

Public Works Director

Police Chief

Unclassified Positions

Fire Chief


248

APPENDIX III: CITIZEN BOARDS/COMMITTEES


249

CITIZEN BOARDS/COMMITTEES

AFFORDABLE HOUSING BOARD (3-Year Term) David Jacobs

Doug Brown

Karla Dwyer

Sue Robinson

Roger Edge, Councilmember, Council Representative

AIRPORT AND TRANSPORTATION COMMISSION (3-Year Term)

Roger Rosenberg

Jim Wagner

Dick Roberts

Pete Detweiler

Ron Winkler

Richard Gooch

Harold Osborn

Lynn Blankinship

Richard Detweiler, Mayor, Council Representative

John Buckwalter, Staff Representative

David Hall, Staff Representative

BOARD OF ADJUSTMENT (5-Year Term)

Preston Sparks

Doyle Dover

Jim Baumgartner

Burnell Helton

Robert Ehrlich

Brad Selby, Staff Representative

Alternates: David Norman

Gary Rogers

DOWNTOWN TAX INCREMENT FINANCING COMMISSION (4-Year Term)

Robert Ehrlich, City Representative

Bill Castles, City Representative

Don Crosby, City Representative

Tony Fajkus, Councilmember, City Representative

Katie Myers, City Representative

Nate Walker, City Representative


250


HISTORIC PRESERVATION COMMISSION (3-Year Term)

Phillip Biston

Ken Shook

Cole Woodcox

Carol Kellum

Derek Miller

Betty McLane-Isles

Tony Fajkus, Councilmember, Council Representative


Sarah Halstead, Staff Representative

KIRKSVILLE HOUSING AUTHORITY (4-Year Term)

Bill Lovegreen

Ed Carpenter

Sophia Korellas

Pam Windtberg

John Gillum

Ex-Officio: Ruth Carter

KIRKSVILLE INDUSTRIAL DEVELOPMENT AUTHORITY (6-Year Term)

Tim Crist

Mary Magers

Bill Lovegreen

Burt Beard

Dr. James Don Smith

LAKES, PARKS AND RECREATION COMMISSION (3-Year Term)

Luke Mudd

Yvette Amerman

Dan Green

Steve Kolb, Advisor

Judy Duden

Hank Janssen

Dr. Carolyn Cox

Marsha Jones

Larry Logston

Jerry Mills, Councilmember, Council Representative

Melanie Smith, Staff Representative

NANCY REED FUGATE COMMISSION (2 or 4-year Terms)

Marietta Jayne

Jan Hartje

Bonnie Collier

Mrs. E. L. White

Diana Apa


251


PLANNING AND ZONING COMMISSION (4-Year Term)

John Buckwalter

Doug Kollar

Betty McLane-Isles

Dave Jacobs

Jerry Kellum

R. Clark Wilson

Mike LaBeth

Charles Morris

Robert Russell, Council Representative


WATERSHED MANAGEMENT COMMISSION

Clayton Dillavou

Dr. Cynthia Cooper

Stan Pickens

Jim Novinger

Rodger Bland

Martin Jayne

Zel Eaton

Mari E. Macomber, City Manager, City Representative

John Buckwalter, Staff Representative

Jack Schuster, Staff Representative

Ex-Officio Members:

Phillip Ayers

Stewart Blessing

Robert Broz

Mike Anderson

Marsha Jones

Dennis Brawner

Richard Morrow

Dickie Brown

Brian Todd

Thuy Le


252

NON CITY-APPOINTED COMMITTEES/BOARDS ADAIR COUNTY EXTENSION COUNCIL (2-Year Term)

Heather Darrah, City Representative

CHAMBER OF COMMERCE BOARD Mari E. Macomber, City Manager, City Representative, Ex-Officio

CHAMBER GOVERNMENTAL AFFAIRS BOARD

Roger Edge and Mari E. Macomber, City Manager, City Representative

CONVENTION AND TOURISM ADVISORY BOARD Mari E. Macomber, City Manager, City Representative

Sheila Pruitt, City Representative

E-911 JOINT SERVICES BOARD


Jim Hughes, Police Chief, City Representative

Randy Behrens, Fire Chief, City Representative

Katie Myers, Finance Director, Council-Appointed Representative

FIRE DEPARTMENT LABOR MANAGEMENT COMMITTEE

Richard Detweiler, Mayor, City Representative

HIGHWAY 63 TRANSPORTATION CORPORATION (3-year term)

John Buckwalter, City Representative

Richard Detweiler, Mayor, City Representative

Norman Belitz, City Representative


(KDICI) KIRKSVILLE DOWNTOWN IMPROVEMENT COMMITTEE, INC.

Sarah Halstead, Community Services Coordinator, City Representative, Ex-Officio

(K-REDI) KIRKSVILLE REGIONAL ECONOMIC DEVELOPMENT, INC. (formerly NEED)

Richard Detweiler, Mayor Pro-Tem, City Representative

Roger Edge, Councilmember, City Representative


Annette Sweet, City Representative

NORTHEAST MISSOURI REGIONAL PLANNING COMMISSION & RURAL

DEVELOPMENT CORPORATION Robert Russell, Councilmember, City Representative

Alternate: Mari E. Macomber, City Manager, City Representative

NORTHEAST MISSOURI REGIONAL PLANNING COMMISSION, SOLID WASTE COUNCIL Roger Edge, Councilmember, City Representative

Alternate: Mari E. Macomber, City Manager, City Representative

STRATEGIC PLANNING COMMITTEE



253

APPENDIX IV: GLOSSARY


254

GLOSSARY/ACRONYMS

A

Account Number: A system of numbering or designating a specific resource or activity used to

record increases and decreases in the dollar amount associated with that resource or activity.

Accrual Basis: Accounting basis when revenue is recognized in the period earned whether

actually received or not and expenses are recognized and matched with the related revenue of the

period whether actually paid or not. (Used by proprietary-type funds)

ADA: Americans with Disabilities Act (ADA) signed into law on July 26, 1990 mandating the

accessibility rights of individuals with disabilities.

Adopted Budget: The budgeted amounts approved by the City Council for a fiscal year.

AED: Automated external defibrillator is a portable electronic device that treats potentially life

threatening cardiac conditions through defibrillation.

Agency Fund: A fund used to collect or temporarily hold resources on behalf of some third

party.

ALP: An Airport Layout Plan is an FAA-prescribed planning process with the primary goal of

providing a development program that is efficient, economical, safe and environmentally

acceptable for the airport facility.

Amended Budget: Projected year-end revenues and expenditures approved by the City Council.

Amortization: The straight-line method of recognizing expense is used unless specifically

stated otherwise.

Appropriation: The legal authorizations made by the City Council to the department, office or

agency of the City which approves their budgets and allows them to make expenditures and incur

obligations for specific purposes within the amounts approved.

Approved Budget: The final budget amounts, inclusive of budget amendments made by the

City Council and/or City Manager to the adopted budget.

ARRA: American Recovery and Reinvestment Act of 2009. Federal program established to

promote stimulus monies to municipalities and counties.

ASA: Amateur Softball Association is the national governing body of softball which provides

standards for umpires and conduct of softball tournaments.

ASCLD/LAB: The American Society of Crime Laboratory Directors/Laboratory Accreditation

Board (ASCLD/LAB) is a not-for-profit corporation, incorporated in the state of Missouri, which

is an accrediting body in the field of forensic science.

http://en.wikipedia.org/wiki/Portable

http://en.wikipedia.org/wiki/Electronic_device

http://en.wikipedia.org/wiki/Defibrillation


255

Assessed Valuation: The value of property set for taxing purposes, which is determined by the

County Assessor, who is charged with determining the taxable value of property according to a

formula set by the State of Missouri.

Assets: Economic resources of an entity expressed in monetary terms, i.e., cash, accounts

receivable, capital assets, etc.

ATC: Airport and Transportation Commission - A City-appointed board that reviews plans and

issues regarding transportation, the Airport and street infrastructure.

ATSU: A.T. Still University - The medical educational university founded in Kirksville.

Audit: A comprehensive investigation of the manner in which the City's resources were actually

utilized. A financial audit is a review of the accounting system and financial information to

determine how City funds were spent and whether expenditures are in compliance with the

legislative body's appropriations.

Authorized Personnel: The number of employment positions approved by the City Council.

B

Balanced Budget: Total expenditures do not exceed revenues, plus any unencumbered balance

or less any deficit estimated for the beginning of the budget year.

Basic or Core Services: Includes (1) legally mandated commitments or services, (2) those most

closely linked to health and safety of the citizens of Kirksville and (3) those providing a net

revenue contribution or reducing identifiable costs in the same fiscal year.

BLS: Basic life support is a level of medical care which is used on patients with life-threatening

illness or injury until the patient can be given full medical care.

BOD: Biological oxygen demand is a measure of the oxygen used by microorganisms to

decompose organic waste.

Budget: The financial plan of operation embodying an estimate of proposed expenditures for a

given period and the proposed means of financing them.

Budget Amendment: Adjustments made to the budget during the fiscal year by the City

Manager or City Council to properly account for unanticipated changes which occur in revenues

and/or expenditures and for programs initially approved during the fiscal year.

Budget Policy: A policy that is established by the City Council directing the budget process and

encompassing procedures to be followed.

Budgetary Control: The management of a fund or department in accordance with the approved

budget in order to control expenditures within the limitation of available appropriations and

available revenues.


256

C

Capital (or capital expenditure): An asset item with a value of $1,000 or more and a useful

life of more than one year.

Capital Project or Improvement Fund: Established to account for governmental fund

financial resources designated to be used for the acquisition or construction of major capital

facilities, excluding minor acquisitions financed from regular operating funds.

CBD: Central Business District - The area encompassing the downtown district.

CDBG: Community Development Block Grant - A program funded by the Missouri

Department of Economic Development to improve targeted areas of a community.

Centerville: Defined by the National League of Cities as a core city in a micropolitan area that

performs urban-like functions while maintaining its rural charisma.

CID: Community Improvement District - The CID Act enacted by Missouri provides for

property owners or business owners within a specified area to form either a not-for-profit

corporation or a political subdivision. Once formed, these entities possess powers enabling them

to carry out numerous fiscal initiatives, primarily the ability to raise funds through special

assessments and taxes for the provision of public infrastructure.

CIP: Capital Improvement Plan is a short-range plan, usually four to ten years, which identifies

capital projects and equipment purchases, provides a planning schedule and identifies options for

financing the plan.

CIST: The City’s Capital Improvement Sales Tax Fund established to capture collection of the

¼-cent capital improvement sales tax.

COBRA: Consolidated Omnibus Budget Reconciliation Act. An employee may continue

insurance benefits for 18 months after leaving employment by continuing to make payments at

100% of premium.

CODIS: Combined DNA Index System - A DNA database funded by the United States Federal

Bureau of Investigation (FBI) that stores DNA profiles created by Federal, State and local crime

laboratories in the United States, which has the ability to be searched to assist in the

identification of suspects in crimes.

Contingency: An appropriation of funds to cover unforeseen events which occur during the

budget year.

COPPS: Community Oriented Policing/Problem Solving - A police department program aimed

at enhancing relations with the citizens through proactive communications.

Council Goal: A directive that is specifically identified by the City Council to be achieved.

http://en.wikipedia.org/wiki/DNA_database

http://en.wikipedia.org/wiki/United_States

http://en.wikipedia.org/wiki/Federal_Bureau_of_Investigation

http://en.wikipedia.org/wiki/Federal_Bureau_of_Investigation

http://en.wikipedia.org/wiki/DNA_profiling


257

D

Debt Service: Payments of principal and interest related to long-term debt.

Debt Service Fund: Accounts for resources designated for the payment of interest and principal

on long-term general obligation debt.

DED: (Missouri) Department of Economic Development - A State of Missouri department that

is available to provide assistance with economic development issues in a community.

Deficit: The excess of expenditures over revenues during the budget year.

Department: A functional unit of the City containing one or more divisions or activities.

Depreciable Asset: An asset used in the course of business which is subject to loss of

usefulness over time, e.g., vehicles, equipment, buildings or other infrastructure, excluding land.

Depreciation: The process of estimating and recording the lost usefulness, expired useful life or

diminution of service from a fixed asset that cannot or will not be restored by repair and will be

replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve to

replace the item at the end of its useful life.

DNA: Deoxyribonucleic acid, a nucleic acid that contains the genetic instructions used in the

development and functioning of all known living organisms.

DNR: (Missouri) Department of Natural Resources - A state regulatory agency that governs

public water and wastewater systems and landfills.

Downtown Tax Increment Financing District: This District is an area encompassing the

Central Business District of Kirksville.

DREAM: Downtown Revitalization and Economic Assistance for Missouri - An initiative that

provides select communities access to technical and financial assistance necessary to accomplish

their downtown revitalization plans.

E

EEO: Equal employment opportunity laws prohibit specific types of job discrimination in

certain workplaces that are monitored and enforced by the Department of Labor.

EFT: Electronic Funds Transfer - A system for transferring funds among parties electronically,

without the need for paper checks.

Encumbrance: An amount of money committed and set aside, but not yet expended, for the

purpose of a specific good or service.

Enterprise Fund: A "proprietary fund" type used to account for resources committed to self-

supporting activities of the government that renders services on a user-charged basis.

http://en.wikipedia.org/wiki/Nucleic_acid

http://en.wikipedia.org/wiki/Genetics

http://en.wikipedia.org/wiki/Organism


258

EPA: Environmental Protection Agency - A federal regulatory agency that governs a variety of

environmental issues relating to cities, counties and industries.

Expendable Trust Fund: A fund from which principal and earnings are authorized to be

expended.

Expenditure: A decrease in net financial resources. Expenditures include current operating

expenses requiring the present or future use of net current assets, debt service and capital outlays,

and intergovernmental grants, entitlement and shared revenues.

Expenses: Outflows or other using up of assets or incurrence of liabilities (or a combination of

both) from delivering or producing goods, rendering services or carrying out other activities that

constitute the city's ongoing major or central operations.

F

FAA: Federal Aviation Association - The Federal agency overseeing the operations of air

transportation and regulating providers and airports.

FAR: Federal Aviation Regulations enforced by the FAA.

FAU: Federal Aid for Urban Areas - A Federal program disbursing monies for the improvement

of qualifying infrastructure projects, e.g., airport, streets, etc.

FBO: Fixed Based Operator - This identifies the headquarters of operations established at an

airport.

FEMA: Federal Emergency Management Agency - A Federal entity created to assist with

emergency situations.

Fiduciary Fund: A fund used to account for assets held in trustee capacity or as an agent for

individuals, private organizations, other governmental units and/or other funds.

Fiscal Year: The period used for the accounting year. Effective with fiscal year 2006, the City

of Kirksville is on a January 1 through December 31 fiscal year basis.

FLSA: The Fair Labor Standards Act of 1938 is a Federal statute of the United States which

applies to employees engaged in interstate commerce or employed by an enterprise engaged in

commerce or in the production of goods for commerce.

FMLA: The Family & Medical Leave Act allows ”eligible” employees to take off up to 12

work weeks in any 12 month period for the birth or adoption of a child, to care for a family

member or if the employee themselves has serious health condition.

FTE: Full-time employee of the City.

Fund: An accounting entity with a self balancing set of accounts that record financial

transactions for a specific government activity or function.

http://en.wikipedia.org/wiki/Law_of_the_United_States


259

Fund Balance: The excess or deficit of a governmental-type fund's assets over liabilities and

reserves. Fund balance is classified as either reserved or unreserved.

Fund Equity: The difference between fund assets and fund liabilities and is an indicator of the

financial health and stability. It is reported as fund balance for governmental-type funds and

known as net assets in proprietary-type funds.

Fund Type: For governmental accounting purposes, all funds are classified into seven

categories: General, Special Revenue, Capital Projects, Internal Service, Debt Service,

Enterprise or Fiduciary and Agency.

G

GAAP: Generally Accepted Accounting Principles - Standards or guides to action in preparing

financial accounting reports as recommended by the GASB.

GASB: Governmental Accounting Standards Board - The regulatory entity promulgating

uniform financial reporting standards to be used by governmental agencies.

General Fund: This is the general operating fund of a City. The revenues and expenditures

associated with all services traditionally associated with local governments are accounted for in

this fund, except for those services that are required to be accounted for in some other fund.

General Obligation Debt: Monies owed on interest and principal to holders of the City's

general obligation bonds. The debt may be supported by revenue provided from real property

which is assessed through the taxation power of the local governmental unit.

GFOA: Government Finance Officers Association - The professional organization of finance

officers representing governmental entities in the United States and Canada working towards a

common goal of sound financial management.

GIS: Geographic Information System - Any system that captures, stores, analyzes, manages

and represents data which is linked to a location.

Goal: A long-term, attainable target for an organization. It’s vision of the future.

Governmental Accounting: A subdivision of accounting practice relating primarily to

accounting for federal, state or local governmental units.

Governmental Funds: Funds used to account for tax-supported activities. There are four

different types for the City; General Fund, Special Revenue Funds, Capital Project Funds and

Fiduciary Funds.

Grant: Contribution or gift of cash or other asset from another governmental unit (typically

state or federal) to be used or expended for a specified purpose, activity, or facility.


260

H

HIPAA: Health Insurance Portability and Accountability Act (HIPAA) of 1996. It was enacted

by the U.S. Congress to protect health insurance coverage for workers and their families when

they change or lose their jobs and requires the establishment of national standards for electronic

health care transactions and national identifiers for providers, health insurance plans, and

employers.

I

ICMA: International City/County Management Association - The professional organization of

appointed local government managers worldwide.

Intergovernmental Revenue: Revenue from other governments, primarily Federal and State

grants, but also payment from other local governments.

Internal Service Fund: A "proprietary fund" used to account for the financing of goods or

services provided by one department to other departments on a cost-reimbursement basis.

Investments: Assets consisting of cash deposits into certificates of deposits, securities, etc.

ISO: Insurance Services Organization - An information provider on matters that relate to risk

and management of risk issues.

J

None

K

K-REDI: Kirksville Regional Economic Development, Inc. - An organization formed to

promote Kirksville and encourage economic development in the community.

KACHI: Kirksville Area Community Health Initiative - A coalition formed among participating

employers to support and encourage physical activity and healthy lifestyle behaviors of their

employees.

KBSA: Kirksville Baseball Softball Association - An entity that promotes participation in

baseball and softball to young people.

KCOM: Kirksville College of Osteopathic Medicine - The namesake of A.T. Still University,

Andrew Taylor Still, M.D., D.O., founded the Kirksville College of Osteopathic Medicine in

1892, which was the first institution of osteopathic education in the world and continues to

provide leadership for comprehensive medical education, research, and healthcare. Consistent

with the college's mission, KCOM is consistently ranked in U.S. News & World Report as one of

the best medical schools in the country for rural and family medicine training.

KDICI: Kirksville Downtown Improvement Corporation, Inc. - A group formed to address

downtown concerns and promotion purposes comprised of downtown business owners.

KHPC: Kirksville Historic Preservation Commission - A group organized to identify and

monitor historic buildings identified in Kirksville.

http://en.wikipedia.org/wiki/U.S._Congress

http://en.wikipedia.org/wiki/Health_insurance_in_the_United_States


261

L

LAGERS: (Missouri) LocAl Government Employees Retirement System - A non-profit entity

that provides retirement, survivor and disability benefits to employees of participating local

governments of Missouri.

Lease-Purchase Agreement: Contractual agreement which is termed a "lease", but which in

substance amounts to a purchase contract for equipment, machinery and some types of

improvements.

LEPC: Local Emergency Planning Committee - Local committee required to be established

under SARA, Title III legislation concerning hazardous materials.

Levy: To impose taxes, special assessments, or service charges for the support of City activities.

LPRC: Lakes, Parks & Recreation Commission - A City-appointed board composed of

residents that provides guidance in the management of the City lakes, parks and on recreational

activities.

M

Maintenance of Effort Services: Services that (1) maintain control of City resources (2) reduce

identifiable costs in future years and (3) are necessary to keep the public adequately informed of

legislative matters.

Major Fund: Governmental fund or enterprise fund reported as a separate column in the basic

fund financial statements. The City has three governmental funds that are major funds; General

Fund, Airport Fund, and Transportation Sales Tax Fund. The Utility Fund is a major fund for the

proprietary funds.

MDC: Missouri Department of Conservation - The state agency that manages the fish, wildlife

and forest resources of Missouri.

Micropolitan: Small urban area, usually consisting of a small city and its suburbs and outlying

areas.

MIRMA: Missouri Intergovernmental Risk Management Association - An association which

provides a pooled insurance program for its members in the areas of property and casualty,

liability and workmen's compensation.

MML: Missouri Municipal League - An organization formed to advise and promote the

interests of Missouri cities, towns and villages in cooperation with each other.

MODAG: Missouri Development Authority Grant - A pass-through grant from the state to

cities for industries for infrastructure.

Modified Accrual Basis: Accounting basis where revenues are recognized in the period they

become both available and measurable while expenditures are recognized when an event or

transaction is expected to draw upon current spendable resources. (Used by governmental-type

funds)


262

MoDOT: Missouri Department of Transportation - The agency responsible for the

transportation systems in the State of Missouri.

MREIC: Missouri Rural Enterprise and Innovation Center - An entity established to foster

entrepreneurial ideas and help small businesses.

MS4: Municipal separate storm sewer system through which polluted stormwater runoff is

commonly transported.

N

Net Assets: The excess or deficit of a proprietary-type fund's assets over its liabilities and

reserves. Net assets are comprised of three components: invested in capital assets, net of related

debt; restricted; and unrestricted.

Net Income: The excess of revenues over expenses for proprietary-type funds.

Non-Expendable Trust Fund: A fund from which investment earnings are allowed to be

expended while the principal must be preserved intact.

Nonoperating Expense: Expense incurred by the proprietary-type funds that is not directly

related to the primary activity of the fund, e.g., interest expense, miscellaneous expense, loss on

disposal of asset.

Nonoperating Revenue: Revenue generated in the proprietary-type funds that is not directly

related to the primary activity of the fund, e.g., interest revenue, grants and subsidies,

miscellaneous revenue, gain on disposal of asset.

NPDES: National Pollution Discharge Elimination System. A Federal program established by

the Clean Water Act regulating the discharges of pollutants into the waters of the United States.

O

Objective: A specific, measurable and observable result of an organization's activity which

advances the organization towards its goal.

Operating Budget: The annual budget and process which provides a financial plan for the

operation of government and the provision of services for the year. Excluded from the operating

budget are one-time capital projects which are determined by a separate, but interrelated,

process.

Operating Expense: An expense incurred in the proprietary-type funds that is directly related to

the primary function of the fund.

Operating Revenue: Revenue generated in the proprietary-type funds that is directly related to

the primary function of the fund.

OPIS: Oil Price Information Service is the world's most widely accepted fuel price benchmark

for supply contracts and competitive positioning.


263

OSHA: Occupational Safety and Health Agency - A Federal agency that is established to

regulate workplaces to prevent work-related injuries, illnesses and deaths.

P

Performance Measures or Performance Measurements: Quantitative indicators of a

program, function, division or department that set accountability for achievement of progress.

Policy: A course of action designed to set parameters for decision and actions.

Program Description: Overview of a division/department's activities and responsibilities.

Projected Budget: Estimation of revenues and expenditures based on past trends, current

economic conditions and future financial forecasts.

Property Tax: Refers to the taxation of real and personal property as determined by multiplying

the tax rate by each $100 of assessed valuation.

Proposed Budget: The recommended City budget submitted by the City Manager to the City

Council each year.

Proprietary Funds: Funds that focus on the determination of operating income, changes in net

position (or cost recovery), financial position, and cash flows. There are two types of proprietary

funds: enterprise funds and internal service funds.

PWSD: (Adair County) Public Water Supply District - The entity that is responsible for the

supply of water to customers within its territory outside the city limits of Kirksville.

Q

Quality of Life Services: Activities which are provided for more specialized groups or are more

aesthetic or promotional in nature.

Quasi-External Transaction: This type of transaction would be accounted for as revenue or

expenditure/expense if a party external to the government was involved, e.g., a payment by the

General Fund to an Internal Service Fund for goods or services rendered.

R

Regular Full-Time Employees: Those employees who work a minimum of forty (40) hours

weekly and who maintain continuous regular employment status in a position approved by the

City Council. Regular full-time employees are eligible for all employee benefits.

Regular Part-Time Employees: Those employees who work less than forty (40) hours weekly

and who maintain continuous regular part-time employee status in a position approved by the

City Council (Volunteer Fire Fighters, Auxiliary Police and Dispatchers excepted). Regular part-

time employees are not eligible for any employee benefits (i.e., holiday pay, sick pay, medical

and dental insurance, etc.).

Reserve: An account used to indicate that a portion of fund resources is restricted for a specific

purpose or is not available for appropriation and subsequent spending.


264

Retained Earnings: The designation of the excess or deficit of revenues over expenditures in

an enterprise-type operation.

Revenue Bonds: Bonds usually sold for constructing a project that will produce revenue for the

City. The revenue is used to pay the principal and interest of the bond.

Revenues: (1) Increases in the net current assets of a governmental fund type from other than

expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and

operating transfers in are classified as "other financing sources" rather than as revenues. (2)

Increases in the net total assets of a proprietary fund type from other than expense refunds,

capital contributions and residual equity transfers. Also, operating transfers in are classified

separately from revenues.

Risk Management: An organized attempt to protect the City's assets against accidental loss in

the most economical method.

ROW: Right-of-way - The reference to the City-owned portion of land along public roadways.

RPC: Regional Planning Commission - A cooperative organization that coordinates planning

services and activities where mutual concerns, issues and problems overlap municipal

boundaries.

RZB: Recovery Zone Bonds, a category of Build America Bonds (BABs) for public

infrastructure and facilities in “recovery zones” which is any area with significant poverty,

unemployment or home foreclosure rates or designated as an Empowerment Zone or Renewal

Community.

S

SB40: Senate Bill 40 Boards are local county boards for mentally retarded and developmentally

disabled adults founded by Mentally Retarded Citizens of Missouri in 1968 and funded through a

tax levy for residential, vocational and other related programs and services.

SEMA: Missouri’s State Emergency Management Agency, responsible for emergency

management and preparedness for the state.

Services: The offerings by the City for the benefit of the citizenry, e.g., police and fire

protection, street maintenance, recreational, etc.

Southeast Tax Increment Financing District: This District is comprised of 830 acres lying in

the southeast area of Kirksville.

Special Revenue Fund: A fund that accounts for the proceeds of specific revenue sources that

is legally restricted to expenditure for specified purposes.

SRF: State Revolving Loan Fund - A program established to allow municipalities to jointly

participate in revenue bond issuances for infrastructure projects upon approval of the Missouri

Department of Natural Resources.


265

Subsidy: Legally authorized allotment from a fund receiving revenue to the fund through which

the resources are to be expended.

Surplus: The excess of revenues over expenditures during the budget year.

SWMP: Stormwater Management Program which administers the planning, engineering and

construction of the City's stormwater infrastructure.

T

Tax: Compulsory charge levied by a city for the purpose of financing services performed for the

common benefit.

Tax Increment Fund (TIF): This fund is used to account for the City's share of tax revenues

arising from the growth in tax revenue which is restricted for the development of that area.

TCRC: Telecommunications Resource Center. A site located in Kirksville that provides

interactive technology, hosts teleconferences and computer training. The funding is provided

through a cooperation of the City of Kirksville, Kirksville R-III School District, Truman State

University and University of Missouri.

Transfer: Any interfold transaction that is not a loan, reimbursement or quasi-external as

authorized by the City Council.

TST: The Transportation Sales Tax Fund created to capture the City’s ½-cent transportation

sales tax collections.

TSU: Truman State University - A public university located in the City of Kirksville.

U

USDOT: United States Department of Transportation which oversees Federal highway, air,

railroad and maritime and other transportation administration functions.

Useful Life: Period of time over which a depreciable asset will benefit the user. The life is

dependent upon the type of asset.

User Fee: The payment of a fee for direct receipt of a public service by the party benefiting

from the service.

V

None

W

Wayfinding: The means by which to accomplish navigation from place to place.

Workmen’s Compensation: Insurance against claims for injuries sustained by employees in

the course of employment. The payment of benefits generally includes compensation for loss of

income and medical treatment.


266

WTP: Water Treatment Plant - A facility that treats water, ground water or surface water and

produces potable water for public consumption or provides primary treatment and produces

"industrial water."

WWTP: Wastewater Treatment Plant - A facility that treats sewage by a process to remove

contaminants in order to produce environmentally safe discharge.

XYZ

None

END OF BUDGET DOCUMENT

Documents

CITY OF KIRKSVILLE - mygfoa.netmygfoa.net/budgetapp/2013/KirksvilleMO.pdf · This document contains the City of Kirksville financial plan for governmental operations for the ... Capital